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Circular No 121
General PHIAC Circulars
Circular No 121
Contact Officers:
Paul Groenewegen (02) 6285 3134
email: paul.groenewegen@phiac.gov.au
Matthew Savage (02) 6285 3135
email: matthew.savage@phiac.gov.au
17 August 2001
Audit Guidance - Proforma Audit Opinion - PHIAC 2 Annual Return
The proforma audit opinion developed in relation to the Audit Program Guidance for PHIAC 2 Annual Returns issued on 16 July 2001 and accompanying Circular No. 120 has been finalised.
The opinion now forms part of the Audit Program Guidance for PHIAC 2 Annual Returns, but for simplicity is included separately in this circular.
Auditors of Registered Organizations are reminded that "Audit Program Guidance for PHIAC 2 Annual Returns" is a publication produced by the Private Health Insurance Administration Council (PHIAC) to assist auditors in the audit of PHIAC 2 Annual Returns. This guidance is not to be considered a stand alone document and under no circumstances should an auditor, rely solely upon the program to the exclusion of their duties to perform audit procedures to arrive at their audit opinion on the PHIAC 2 Annual Returns. Auditors are responsible for their own audit programs and processes.
The circular number relevant to the opinion in relation to the year ended 30 June 2001 is Circular No.120, issued 16 July 2001.
Proforma Audit Opinion in Word format