Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
An auditor ' s report must contain a statement from the auditor as to whether, in the auditor ' s opinion, the financial report has been prepared in accordance with this Division. If the auditor is not of that opinion, the auditor ' s report must say why.
60-45(2)
If the auditor is of the opinion that the financial report has not been prepared in accordance with this Division, the auditor ' s report must, to the extent it is practicable to do so, quantify the effect that non-compliance has on the financial report. If it is not practicable to quantify the effect fully, the auditor ' s report must say why.
60-45(3)
The auditor ' s report must describe: (a) any material defect or irregularity in the financial report; and (b) any deficiency, failure or shortcoming in respect of the matters mentioned in paragraph 60-30(3)(b) , (c) or (d) .
60-45(4)
The auditor ' s report must include any statements or disclosures required by the auditing standards.
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