"Corporations Act 2001 s 307 auditor opinion records and assistance"
Corporations Act 2001 (Cth) s 307 requires an auditor conducting an audit or review of a financial report to form opinions about Act compliance, records, registers, and information and assistance.
This is a human-established fact, not a universal axiom. It is true within CTH as enacted by Federal Register of Legislation.
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{ "vote": "approve" }Document Sections
Answer
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Verified against the current Federal Register text of the Corporations Act 2001 (Cth). Section 307 requires an auditor conducting an audit or review of a financial report for a financial year or half-year to form opinions about whether the financial report complies with the Act, whether additional information was necessary for a true and fair view, whether all necessary information and assistance were obtained, whether sufficient financial records were kept, and whether required records, registers and other documents were kept.
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