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23 May. 2017

Auditor Reporting – New FAQs available

The new enhanced auditor reporting requirements are now in effect.

To assist stakeholders the AUASB has made a series of FAQs available via the website. The AUASB has issued the following additional FAQs:

  • How are KAMs communicated for parent and consolidated financial reports?
  • How does the auditor determine the documents that comprise the annual report?
  • What does the auditor’s report include if not all other information has been received as at the date of the auditor’s report?
  • How does the auditor’s responsibility statements differ for different types of entities?
  • How does the auditor make reference to the auditor’s responsibilities statement on the AUASB website?
  • Are auditors’ reports on special purpose financial reports impacted by the changes to the auditor’s report?
  • Do auditor’s reports on summary financial statements include communication of key audit matters?
  • What is the auditor’s responsibility in relation to information in documents containing summary financial statements?

If you have any queries or feedback, please email