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

Subsequent Events............................................................2

Effective Date...............................................................3

Objectives..................................................................4

Definitions.................................................................5

Requirements

Events Occurring between the Date of the Financial Report and the Date of the Auditor’s Report..6-9

Facts Which Become Known to the Auditor after the Date of the Auditor’s Report but before the Date the Financial Report is Issued 10-13

Facts Which Become Known to the Auditor after the Financial Report Has Been Issued.......1-17

Application and Other Explanatory Material

Scope of this Auditing Standard.................................................A1

Definitions.............................................................A2-A5

Events Occurring between the Date of the Financial Report and the Date of the Auditor’s ReportA6-A10

Implications of Other Information Obtained after the Date of the Auditor’s Report............A11

Facts Which Become Known to the Auditor after the Date of the Auditor’s Report but before the Date the Financial Report Is Issued A12-A14

Considerations Specific to Public Sector Entities................................A15-A17

Implications of Other Information Received after the Financial Report Has Been Issued........A18

Facts Which Become Known to the Auditor after the Financial Report Has Been IssuedA19-Aus A20.1