CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1

Operative Date................................ 2

Introduction.................................. 3-10

Risk Assessment Procedures....................... 11-16

Responses to Assessed Risk....................... 17

Existence and Disclosure of Related Parties............. 18-23

Transactions with Related Parties.................... 24-28

Examining Identified Related Parties Transactions........ 29-30

Communication with Those Charged With Governance..... 31-32

Management Representations...................... 33-34

Materiality.................................. 35-36

Audit Conclusions and Reporting.................... 37-38

Conformity with International Standards on Auditing...... 39