CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

Application............................... 1-2

Operative Date............................. 3-4

Introduction

Scope of this Auditing Standard.................. 5-6

Objective................................. 7

Definitions................................ 8

Requirements

Authority of the Paragraphs in Australian Auditing Standards 9-10

Engagements under the Corporations Act 2001........ 11

Compliance with Requirements.................. 12

Application and Other Explanatory Material

Authority of the Paragraphs in Australian Auditing Standards A1

Compliance with Requirements.................. A2

Conformity with International Standards on Auditing