insert
(4) In this section:
"AUASB" means the Auditing and Assurance Standards Board established under the Australian Securities and Investments Commission Act 2001 (Cwlth), section 227AA (1).
Auditing Standard ASA 705 means Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report made by the AUASB on 27 October 2009 under the Corporations Act, section 336 (1) (Auditing standards).
Note A copy of the standard is accessible at www.comlaw.gov.au.