The other information paragraph in the auditor’s report communicates the auditor’s responsibility in relation to the other information. Auditors may consider if there is anything communicated in this paragraph which may be of interest to members, …

In addition the auditor may receive questions in relation to: What does and what does not constitute other information; What is the auditor’s responsibility in relation to other information; and What procedures the auditor has performed on the other …

When responding to questions on the other information the auditor’s response may be based on ASA 720 as follows: Management is responsible for the other information; The auditor’s opinion does not cover the other information and, accordingly, the auditor …

If the auditor’s report includes other sections in accordance with the Australian Auditing Standards the auditor may receive questions in relation to these as follows: Material Uncertainty Related to Going Concern - The auditor may refer to the note in …

In some cases, the auditor may have additional responsibilities to report on additional matters that are supplementary to the auditor’s responsibility to express an opinion on the financial …

As detailed in ASA 700 if the auditor addresses other reporting responsibilities in the auditor’s report that are in addition to the auditor’s responsibilities under the Australian Auditing Standards, these other reporting responsibilities are included in …

The auditor exercises professional judgement in responding to questions relating to these additional matters by reference to the auditor’s …

Where a remuneration report is included in the directors’ report and the auditor is required to report in accordance with section 308(3C) of the Act, the auditor may receive a question in relation to their report. In response, the auditor explains its …

The Act also requires the auditor to report certain matters if they come to the auditor’s attention during the course of the audit of the financial report. Alternatively, the auditor may be asked to perform and report on additional specified procedures, …

If the auditor has issued an auditor’s report with a modified opinion, the auditor may expect to be asked questions about issues leading to that modification. The auditor may address any such questions by reference to the basis for opinion section in the …