CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application......................................................Aus 0.1-Aus 0.2

Operative Date.........................................................Aus 0.3

Introduction

Scope of this Auditing Standard..................................................1

System of Quality Control and Role of Engagement Teams.............................2-4

Effective Date...............................................................5

Objective..................................................................6

Definitions...........................................................7-Aus 7.6

Requirements

Leadership Responsibilities for Quality on Audits......................................8

Relevant Ethical Requirements.................................................9-11

Acceptance and Continuance of Client Relationships and Audit Engagements..............12-13

Assignment of Engagement Teams...............................................14

Engagement Performance....................................................15-22

Monitoring.................................................................23

Documentation...........................................................24-25

Application and Other Explanatory Material

System of Quality Control and Role of Engagement Teams......................A1-Aus A2.1

Leadership Responsibilities for Quality on Audits....................................A3

Relevant Ethical Requirements...............................................A4-A7

Acceptance and Continuance of Client Relationships and Audit Engagements............A8-A10

Assignment of Engagement Teams..........................................A11-A13

Engagement Performance.................................................A14-A23

Engagement Quality Control Review.........................................A24-A33

Monitoring............................................................A34-A36

Documentation............................................................A37