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

Objectives..................................................................3

Definition..................................................................4

Requirements

Substantive Analytical Procedures.................................................5

Analytical Procedures that Assist When Forming an Overall Conclusion.....................6

Investigating Results of Analytical Procedures........................................7

Application and Other Explanatory Material

Definition of Analytical Procedures............................................A1-A3

Substantive Analytical Procedures............................................A4-A16

Analytical Procedures that Assist When Forming an Overall Conclusion...............A17-A19

Investigating Results of Analytical Procedures..................................A20-A21