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.................................................1-3

The Role of Communication...................................................4-7

Effective Date...............................................................8

Objectives..................................................................9

Definitions................................................................10

Requirements

Those Charged with Governance..............................................11-13

Matters to be Communicated.............................................14-Aus 17.1

The Communication Process.................................................18-22

Documentation..............................................................23

Application and Other Explanatory Material

Those Charged with Governance..............................................A1-A8

Matters to Be Communicated...............................................A9-A36

The Communication Process...............................................A37-A53

Documentation............................................................A54

Appendix 1: Specific Requirements in ASQM 1 and Other Australian Auditing Standards that Refer to Communications with Those Charged with Governance

Appendix 2: Qualitative Aspects of Accounting Practices