Corporations Act 2001
An auditor who conducts an audit of the financial report for a financial year or half-year must form an opinion about:
(a) whether the financial report is in accordance with this Act, including:
(aa) if the financial report includes additional information under paragraph 295(3) (c) or 303(3) (c) (information included to give true and fair view of financial position and performance) - whether the inclusion of that additional information was necessary to give the true and fair view required by section 297 or 305 ; and
(b) whether the auditor has been given all information, explanation and assistance necessary for the conduct of the audit; and
(c) whether the company, registered scheme or disclosing entity has kept financial records sufficient to enable a financial report to be prepared and audited; and
(d) whether the company, registered scheme or disclosing entity has kept other records and registers as required by this Act.
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