The auditor shall express an unmodified opinion when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting …

If the auditor: concludes that, based on the audit evidence obtained, the financial report as a whole is not free from material misstatement; or is unable to obtain sufficient appropriate audit evidence to conclude that the financial report as a whole is …

If the financial report prepared in accordance with the requirements of a fair presentation framework does not achieve fair presentation, the auditor shall discuss the matter with management and, depending on the requirements of the applicable financial …

When the financial report is prepared in accordance with a compliance framework, the auditor is not required to evaluate whether the financial report achieves fair presentation.  However, if in extremely rare circumstances the auditor concludes that such …

The auditor’s report shall be in writing.  (Ref: Para. A18–A19) …

Auditor’s Report for Audits Conducted in Accordance with Australian Auditing Standards Title …

The auditor’s report shall have a title that clearly indicates that it is the report of an independent auditor. (Ref: Para. A20) …

Application of a Systematic and Disciplined Approach   (Ref: Para. 15(c)) …

The application of a systematic and disciplined approach to planning, performing, supervising, reviewing and documenting its activities distinguishes the activities of the internal audit function from other monitoring controls that may be performed within …

Factors that may affect the external auditor’s determination of whether the internal audit function applies a systematic and disciplined approach include the following: The existence, adequacy and use of documented internal audit procedures or guidance …