Financial System Management This is the indicator for an audit opinion of adverse, for the relevant period. A choice of TRUE/FALSE values TRUE = The audit opinion for the relevant period was Adverse FALSE = The audit opinion for the relevant period was not Adverse Auditor Report Opinion Adverse Indicator This is the indicator for an audit opinion of disclaimer, for the relevant period. A choice of TRUE/FALSE values TRUE = The audit opinion for the relevant period included a Disclaimer FALSE = The audit opinion for the relevant period did not include a Disclaimer Auditor Report Opinion Disclaimer Indicator This is the indicator for an audit opinion of emphasis of matter, for the relevant period. A choice of TRUE/FALSE values TRUE = The audit opinion for the relevant period included an Emphasis of Matter FALSE = The audit opinion for the relevant period did not include an Emphasis of Matter Auditor Report Opinion Emphasis Of Matter Indicator This is the indicator for an audit opinion of except for, for the relevant period. A choice of TRUE/FALSE values TRUE = The audit opinion for the relevant period was Except for FALSE = The audit opinion for the relevant period was not Except for Auditor Report Opinion Except For Indicator This is the indicator for the reason of modification being disagreement with those charged with governance, for the relevant period. A choice of TRUE/FALSE values TRUE = If not unqualified, the reason for audit opinion modification was Disagreement with those charged with Governance FALSE = If not unqualified, the reason for audit opinion modification was not Disagreement with those charged with Governance Auditor Report Opinion Modification Reason Disagreement With Those Charged With Governance Indicator This is the indicator for the reason of modification being limitation of scope, for the relevant period. A choice of TRUE/FALSE values TRUE = If not unqualified, the reason for audit opinion modification was Limitation on Scope FALSE = If not unqualified, the reason for audit opinion modification was not Limitation on Scope Auditor Report Opinion Modification Reason Limitation Of Scope Indicator This is the indicator for the reason of modification being not all Australian Accounting Standards applied, for the relevant period. A choice of TRUE/FALSE values TRUE = If not unqualified, the reason for audit opinion modification was that not all Australian Accounting Standards applied FALSE = If not unqualified, the reason for audit opinion modification was not that not all Australian Accounting Standards applied Auditor Report Opinion Modification Reason Not All Australian Accounting Standards Applied Indicator This is the indicator for the reason of modification being other than: - Limitation of Scope; - Disagreement with those charged with Governance; or - Not all Australian Accounting Standards applied. A choice of TRUE/FALSE values TRUE = If not unqualified, the reason for audit opinion modification was Other than Limitation of Scope, Disagreement with those charged with Governance or Not all Australian Accounting Standards applied. FALSE = If not unqualified, the reason for audit opinion modification was not Other than Limitation of Scope, Disagreement with those charged with Governance or Not all Australian Accounting Standards applied. Auditor Report Opinion Modification Reason Other Indicator This is the detailed text for the reason of modification being other than: - Limitation of Scope; - Disagreement with those charged with Governance; or - Not all Australian Accounting Standards applied. Auditor Report Opinion Modification Reason Other Text This is the indicator for an audit opinion of subject to, for the relevant period. A choice of TRUE/FALSE values TRUE = The audit opinion for the relevant period was Subject to FALSE = The audit opinion for the relevant period was not Subject to Auditor Report Opinion Subject To Indicator This is the indicator for an audit opinion of unqualified, for the relevant period. A choice of TRUE/FALSE values TRUE = The audit opinion for the relevant period was Unqualified FALSE = The audit opinion for the relevant period was not Unqualified Auditor Report Opinion Unqualified Indicator