15 paragraphs found
As this Guidance Statement relates to Australian legislative requirements under the Act, there is no equivalent International Standard on Auditing or Auditing Practice Statement to this Guidance …
The suggested form of opinion on the Remuneration Report, included in the Appendices to this Guidance Statement, does not make reference to materiality. An auditor exercises professional judgement in considering reporting responsibilities under the Act, …
Modifications to the auditor’s report in relation to the Remuneration Report are made in accordance with ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . See Appendix 2 for an illustrative example of a modified …