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

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

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

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

Requirements............................................................7-11

Application and Other Explanatory Material

Determination of Whether Deficiencies in Internal Control Have Been Identified...........A1-A4

Significant Deficiencies in Internal Control.....................................A5-A11

Communication of Deficiencies in Internal Control...............................A12-A30