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

Effective Date...............................................................2

Objective..................................................................3

Definitions.................................................................4

Requirements

Overall Responses............................................................5

Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level6-23

Adequacy of Presentation Disclosure of the Financial Report............................24

Evaluating the Sufficiency and Appropriateness of Audit Evidence......................25-27

Documentation...........................................................28-30

Application and Other Explanatory Material

Overall Responses........................................................A1-A3

Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion LevelA4-A60

Adequacy of Presentation of the Financial Report...................................A61

Evaluating the Sufficiency and Appropriateness of Audit Evidence...................A62-A64

Documentation............................................................A65