Other Reporting Responsibilities (Ref: Para.  43–45 ) …

In some jurisdictions, the auditor may have additional responsibilities to report on other matters that are supplementary to the auditor’s responsibilities under the Australian Auditing Standards.  For example, the auditor may be asked to report certain …

When the audit of a financial report is conducted in accordance with the Corporations Act 2001 (the “Act”), section 308(3)(b) of that Act requires the auditor to describe in the auditor’s report any deficiency, failure or shortcoming in respect of certain …

In some cases, the relevant law or regulation may require or permit the auditor to report on these other responsibilities as part of their auditor’s report on the financial report.  In other cases, the auditor may be required or permitted to report on …

An example of “other reporting responsibilities” is where a remuneration report is included in a directors’ report and the auditor is required to report in accordance with section 308(3C) of the Corporations Act 2001 …

Paragraphs 43–45 permit combined presentation of other reporting responsibilities and the auditor’s responsibilities under the Australian Auditing Standards only when they address the same topics and the wording of the auditor’s report clearly …

Name of the Engagement Partner (Ref: Para.  Aus 46.1 ) …

[Deleted by the AUASB.  Refer Aus A61.1 ] …

ASQC 1 [36]  requires that the firm establish policies and procedures to provide reasonable assurance that engagements are performed in accordance with professional standards and applicable legal and regulatory requirements.  Notwithstanding these ASQC 1 …

Automated tools and techniques …