CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

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

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

Introduction

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

Effect of Laws and Regulations.................. 2

Responsibility for Compliance with Laws and Regulations. 3-8

Effective Date.............................. 9

Objectives................................ 10

Definition................................ 11

Requirements

The Auditor’s Consideration of Compliance with Laws and Regulations 12-17

Audit Procedures When Non-Compliance Is Identified or Suspected 18-21

Reporting of Identified or Suspected Non-Compliance... 22-28

Documentation............................. 29

Application and Other Explanatory Material

Responsibility for Compliance with Laws and Regulations. A1-A6

The Auditor’s Consideration of Compliance with Laws and Regulations A7-A12

Audit Procedures When Non-Compliance Is Identified or Suspected A13-A18

Reporting of Identified or Suspected Non-Compliance... Aus A18.1-A20

Documentation............................. A21

Conformity with International Standards on Auditing