Auditors may receive questions on how emerging risk areas, such as climate-related risks, cyber security risks [24] and public health risks, have been addressed during the audit. The auditor’s response to these questions may be based on the auditor’s …

For the purposes of this Guidance Statement the following items have the meaning attributed in the Australian Auditing Standards and reproduced below: Those charged with governance means the person(s) or organisation(s) (for example, a corporate trustee) …

Section 250PA (1) of the Act states:   “A member of a listed company who is entitled to cast a vote at the AGM may submit a written question to the auditor under this section if the question is relevant to: the content of the auditor’s report to be …

In accordance with section 250PA(3) of the Act, the listed company must pass the question on to the auditor as soon as practicable after the question is received by the company, even if the company believes the question is not relevant to the matters …

In accordance with sections 250PA(4) and (5) of the Act, the auditor must prepare, and give to the listed company, a list of the questions that the listed company has passed on to the auditor and which of the questions the auditor considers to be relevant …

In accordance with section 250PA(9) the listed company must, at or before the start of the AGM, make copies of the question list reasonably available to the members attending the …

In accordance with section 250T(1)(b) of the Act, if the auditor or their representative is at the AGM, the chair of the AGM must allow a reasonable opportunity for the auditor or their representative [8] to answer written questions submitted to the …

In accordance with sections 250T(3) and (4) of the Act, the auditor may be permitted to table a written answer to a written question submitted to the auditor under section 250PA and the listed company must make that written answer reasonably available to …

In addition to submitting written questions to the auditor prior to the AGM, [9] members are able to direct questions to the auditor at the AGM. Section 250T (1) of the Act states:   “ If the company’s auditor or their representative is at the meeting, …

In contrast to the responsibilities of those charged with governance for all aspects of the business, the auditor has specific responsibilities which are established by the Act, [11] but which may be extended when agreed with the entity as part of the …