… [Aus] Illustration 1A of Appendix 2 is an example of an auditor’s report when the auditor has obtained sufficient appropriate audit evidence … also includes illustrative wording to be included in the auditor’s report for all entities in relation to going …

… This Auditing Standard deals with the auditor’s responsibilities in the audit of financial report … relating to going concern and the implications for the auditor’s report.  (Ref: Para. A1) …

… The auditor’s responsibilities are to obtain sufficient …

… Other than enquiry of management, the auditor does not have a responsibility to perform any other audit procedures to … is approximately twelve months from the date of the auditors’ report on the current financial report. …

… It is not the auditor’s responsibility to rectify the lack of analysis by … by management to support its assessment may not prevent the auditor from concluding whether management’s use of the …

… ASA 315 requires the auditor to revise the auditor’s risk assessment and modify the further planned … is obtained during the course of the audit that affects the auditor’s assessment of risk. [10]   If events or conditions …

… ASA 701 [7]  deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report.  That Auditing Standard acknowledges that, …