5 paragraphs found
… Where a company has included a Remuneration Report in the annual directors’ report pursuant to section 300A of the Act, the auditor’s report should identify clearly the paragraph … numbers or pages of the directors’ report that have been audited pursuant to section 308(3C) of the Act. This is …
… The example of an unmodified auditor’s report, that is included as Illustration 1A in Appendix 1 of ASA 700 incorporates the audit reporting requirements of the Act and the Auditing …
… This Guidance Statement should be used when an auditor conducts an audit under the Australian Auditing Standards applicable to financial reporting periods commencing on or after 1 January 2010. …
… This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors reporting pursuant to section 308(3C) of the Corporations …
… to express a distinct opinion on the Remuneration Report in the directors’ report is additional to the auditor’s responsibility to express an opinion on the financial report. In accordance with Auditing Standard ASA 700 Forming an Opinion and Reporting …