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

Effective Date...............................................................3

Objective..................................................................4

Definitions.................................................................5

Requirements

Sufficient Appropriate Audit Evidence..............................................6

Information to Be Used as Audit Evidence.........................................7-9

Selecting Items for Testing to Obtain Audit Evidence..................................10

Inconsistency in, or Doubts over Reliability of, Audit Evidence...........................11

Application and Other Explanatory Material

External Information Source.................................................A1-A4

Sufficient Appropriate Audit Evidence........................................A5-A29

Information to Be Used as Audit Evidence.....................................A30-A62

Selecting Items for Testing to Obtain Audit Evidence.............................A63-A67

Inconsistency in, or Doubts over Reliability of, Audit Evidence.........................A68