CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

Application......................................................Aus 0.1-Aus 0.2

Operative Date.........................................................Aus 0.3

Introduction

Scope of this Auditing Standard............................................1-Aus 1.1

Going Concern Assumption....................................................2-7

Effective Date...............................................................8

Objectives..................................................................9

Requirements

Risk Assessment Procedures and Related Activities.................................10-11

Evaluating Management’s Assessment..........................................12-14

Period beyond Management’s Assessment..........................................15

Additional Audit Procedures When Events or Conditions Are Identified.............16-Aus 16.1

Audit Conclusions and Reporting................................................17

Use of Going Concern Assumption Appropriate but a Material Uncertainty Exists...........18-20

Use of Going Concern Assumption Inappropriate.....................................21

Management Unwilling to Make or Extend Its Assessment..............................22

Communication with Those Charged with Governance..........................23-Aus 23.1

Significant Delay in the Approval of the Financial Report...............................24

Application and Other Explanatory Material

Going Concern Assumption....................................................A1

Risk Assessment Procedures and Related Activities................................A2-A6

Evaluating Management’s Assessment........................................A7-A12

Period beyond Management’s Assessment................................A13-Aus A14.1

Additional Audit Procedures When Events or Conditions Are Identified...............A15-A18

Audit Conclusions and Reporting.......................................A19-Aus A19.1

Use of Going Concern Assumption Appropriate but a Material Uncertainty Exists...A20-Aus A24.2

Use of Going Concern Assumption Inappropriate................................A25-A26

Management Unwilling to Make or Extend Its Assessment....................A27-Aus A27.1

Other Considerations...................................................Aus A27.2