There may be cases where the financial report, although prepared in accordance with the requirements of a fair presentation framework, does not achieve fair presentation.  Where this is the case, it may be possible for management to include additional …

It will be extremely rare for the auditor to consider a financial report that is prepared in accordance with a compliance framework to be misleading if, in accordance with ASA 210, the auditor determined that the framework is acceptable. …

Scalability …

A written report encompasses reports issued in hard copy and those using an electronic medium. …

The Appendix to this Auditing Standard contains illustrations of auditor’s reports on a financial report, incorporating the elements set out in paragraphs  20–49 .  With the exception of the Opinion and Basis for Opinion sections, this Auditing Standard …

Auditor’s Report for Audits Conducted in Accordance with Australian Auditing Standards Title (Ref: Para.  21 ) …

A title indicating the report is the report of an independent auditor, for example, “Independent Auditor’s Report,” distinguishes the independent auditor’s report from reports issued by …

Addressee (Ref: Para.  22 ) …

Law, regulation or the terms of the engagement may specify to whom the auditor’s report is to be addressed in that particular jurisdiction.  The auditor’s report is normally addressed to those for whom the report is prepared, often either to the …

Auditor’s Opinion (Ref. Para.  24–26 ) Reference to the financial report that has been audited …