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

External Confirmation Procedures to Obtain Audit Evidence............................2-3

Effective Date...............................................................4

Objective..................................................................5

Definitions.................................................................6

Requirements

External Confirmation Procedures.................................................7

Management’s Refusal to Allow the Auditor to Send a Confirmation Request................8-9

Results of the External Confirmation Procedures...................................10-14

Negative Confirmations.......................................................15

Evaluating the Evidence Obtained................................................16

Application and Other Explanatory Material

External Confirmation Procedures.............................................A1-A7

Management’s Refusal to Allow the Auditor to Send a Confirmation Request............A8-A10

Results of the External Confirmation Procedures................................A11-A22

Negative Confirmations......................................................A23

Evaluating the Evidence Obtained...........................................A24-A25