… This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …

… This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …

This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016.  [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …

… content of the auditor’s report issued as a result of an audit of a financial report. …

… with the auditor’s responsibility to communicate key audit matters in the auditor’s report.  ASA 705 [2]  and … contain reporting requirements that are applicable when issuing an auditor’s report.  …

… This Auditing Standard applies to an audit of a general purpose financial report and is written in … [5]  deals with special considerations relevant to an audit of a single financial statement or of a specific …

… Consistency in the auditor’s report, when the audit has been conducted in accordance with Auditing …

[Deleted by the AUASB.  Refer Aus 0.3 ] …

… based on an evaluation of the conclusions drawn from the audit evidence obtained; and To express clearly that opinion …

The auditor shall form an opinion on whether the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. [9] , …