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

Objective..................................................................2

Requirements

Completeness of Litigation and Claims.............................................3

Communication with the Entity’s Legal Counsel.....................................4-5

Written Representations........................................................6

Related Procedures.................................................Aus 6.1-Aus 6.2

Application and Other Explanatory Material

Completeness of Litigation and Claims....................................A1-Aus A4.1

Communication with the Entity’s Legal Counsel.............................A5-Aus A8.11

Written Representations.........................................Aus A8.12-Aus A8.13

Related Procedures...................................................A9-Aus A9.3

[Aus] Appendix 1: Example of a Letter of Specific Enquiry to External Legal Counsel