An auditor who audits the financial report of a company, registered scheme or disclosing entity must report to members: a. An opinion of whether the financial report complies with accounting standards and gives a true and fair view. b. An opinion of whether the directors and other key management personal have properly managed the entity during the period. c. A statement of whether anything has come their attention that could make the financial report false and misleading. d. A confirmation that the financial report complies with accounting standards and gives a true and fair view.

An auditor's report to the members of a company, registered scheme, or disclosing entity typically includes:

a. An opinion on whether the financial report complies with accounting standards and presents a true and fair view of the company's financial position. This involves evaluating the company's financial statements to ensure they have been prepared in accordance with the relevant accounting standards.

b. The auditor's report does not typically include an opinion on whether the directors and other key management personnel have properly managed the entity during the period. This is outside the scope of an auditor's responsibilities, which are primarily focused on the financial statements.

c. If during the audit, the auditor identifies any information that could potentially make the financial report false or misleading, they are required to report this. This could include errors, fraud, or non-compliance with laws and regulations that have a material effect on the financial statements.

d. The auditor's report does not typically include a confirmation that the financial report complies with accounting standards and presents a true and fair view. Instead, the auditor provides an opinion on this matter. The difference is that an opinion is based on the auditor's professional judgment, whereas a confirmation would imply absolute certainty, which is not possible due to the inherent limitations of an audit.