► Our audit strategy has been appropriate and we have obtained sufficient appropriate audit evidence to conclude that the financial statements are prepared, in all material respects, and achieve fair presentation in accordance with [name the applicable financial reporting framework].
► In forming our opinion on the financial statements, we considered all relevant audit evidence, regardless of whether it appears to corroborate or contradict the assertions in the financial statements.
► We will not be providing any modification of our auditor’s report. [Delete if not appropriate]
► We will be modifying our auditor’s report in respect of [name issue and cross refer to relevant description]. [Delete if not appropriate]