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

Nature and Purpose of Audit Documentation........................................2-3

Effective Date...............................................................4

Objective..................................................................5

Definitions.................................................................6

Requirements

Timely Preparation of Audit Documentation.........................................7

Documentation of the Audit Procedures Performed and Audit Evidence Obtained............8-13

Assembly of the Final Audit File..............................................14-16

Application and Other Explanatory Material

Timely Preparation of Audit Documentation........................................A1

Documentation of the Audit Procedures Performed and Audit Evidence Obtained.........A2-A20

Assembly of the Final Audit File............................................A21-A24

Appendix 1: Specific Audit Documentation Requirements in Other Australian Auditing Standards