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-Aus 5.1

Effective Date...............................................................6

Objectives..................................................................7

Definitions.................................................................8

Requirements

Obtaining an Understanding of the Services Provided by a Service Organisation, Including Internal Control 9-14

Responding to the Assessed Risks of Material Misstatement...........................15-17

Type 1 and Type 2 Reports that Exclude the Services of a Subservice Organisation............18

Fraud, Non‑Compliance with Laws and Regulations and Uncorrected Misstatements in Relation to Activities at the Service Organisation 19

Reporting by the User Auditor................................................20-22

Application and Other Explanatory Material

Obtaining an Understanding of the Services Provided by a Service Organisation, Including Internal Control A1-A23

Responding to the Assessed Risks of Material Misstatement........................A24-A39

Type 1 and Type 2 Reports that Exclude the Services of a Subservice Organisation...........A40

Fraud, Non‑Compliance with Laws and Regulations and Uncorrected Misstatements in Relation to Activities at the Service Organisation A41

Reporting by the User Auditor..............................................A42-A44