In particular, the auditor shall evaluate whether, in view of the requirements of the applicable financial reporting framework: The financial report appropriately discloses the significant accounting policies selected and applied. In making this …

When the financial report is prepared in accordance with a fair presentation framework, the evaluation required by paragraphs 12–13 of this Auditing Standard shall also include whether the financial report achieves fair presentation. The auditor’s …

The auditor shall evaluate whether the financial report adequately refers to or describes the applicable financial reporting framework.   …

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 …

If an entity has an internal audit function, enquiries of the appropriate individuals within the function may assist the auditor in understanding the entity and its environment, and the entity’s system of internal control, in the identification and …

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 …