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

Audit Procedures.....................................................5‑9

Audit Conclusions and Reporting.......................................10‑13

Application and Other Explanatory Material

Audit Procedures..................................................A1‑A7

Audit Conclusions and Reporting......................................A8‑A9

Appendix 1: Illustrations of Auditors’ Reports with Modified Opinions