The sub-title “Report on the Audit of the Financial Report” is unnecessary in circumstances when the second sub-title “Report on Other Legal and Regulatory Requirements”, or other appropriate sub-title, is not …

Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the …

The Report on the Remuneration Report is an example of “Other Reporting Responsibilities”—refer paragraphs  43-45 .  Any additional “Other Reporting Responsibilities” that the auditor needs to address will also be included in a separate section of the …

The auditor is required, under the Corporations Act 2001 , to sign the auditor’s report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as …

The date of the auditor’s report is the date the auditor signs the report. …

Or other applicable assertion by management or those charged with governance. …

Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction. …

Where management’s responsibility is to prepare a financial report that gives a true and fair view, this may read: “Management is responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian …

The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …

The date of the auditor’s report is the date the auditor signs the report. …