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However, communication of any key audit matters other than the matter(s) giving rise to the disclaimer of opinion may suggest that the financial report as a whole are more credible in relation to those matters than would be appropriate in the circumstances, and would be inconsistent with the disclaimer of opinion on the financial report as a whole. Providing the reasons for the auditor’s inability to obtain sufficient appropriate audit evidence within the Basis for Disclaimer of Opinion section of the auditor’s report provides useful information to users in understanding why the auditor has disclaimed an opinion on the financial report and may further guard against inappropriate reliance on them.

There is no international equivalent to ASA 102.Ĭompliance with this Auditing Standard enables compliance with ISA 705. The equivalent requirements and related application and other explanatory material included in ISA 705 in respect of “relevant ethical requirements”, have been included in Auditing Standard, ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements. This Auditing Standard incorporates terminology and definitions used in Australia. The appendix includes Illustration 1A, Illustration 2A and Illustration 3A example auditor’s reports (in respect of a single company and a group) that conform with the requirements of the Corporations Act 2001.

Paragraphs Aus A12.1 Aus A15.1 and Aus A23.1 refer to requirements under the Corporations Act 2001.

The following application and other explanatory material are additional to ISA 705: Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”. This Auditing Standard conforms with International Standard on Auditing ISA 705 Modifications to the Opinion in the Independent Auditor's Report issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).