CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-7

Overall Responses............................. 8-11

Audit Procedures Responsive to Risks of Material Misstatement at the Assertion Level 12-16

Considering the Nature, Timing and Extent of Further Audit Procedures 17-28

Tests of Controls............................... 29-65

Substantive Procedures.......................... 66-87

Adequacy of Presentation and Disclosure.............. 88-89

Evaluating the Sufficiency and Appropriateness of Audit Evidence Obtained 90-98

Documentation................................ 99-100

Conformity with International Standards on Auditing...... 101