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.................................................1-5

Relationship between ASA 315 and ASA 610......................................6-10

The External Auditor’s Responsibility for the Audit............................11-Aus 11.1

Effective Date..............................................................12

Objectives..........................................................13-Aus 13.1

Definitions................................................................14

Requirements

Determining Whether, in Which Areas, and to What Extent the Work of the Internal Audit Function Can Be Used 15-20

Using the Work of the Internal Audit Function....................................21-25

Direct Assistance.....................................................Aus 25.1-35

Documentation...........................................................36-37

Application and Other Explanatory Material

Definition of Internal Audit Function...........................................A1-A4

Determining Whether, in Which Areas, and to What Extent the Work of the Internal Audit Function Can Be Used A5-A23

Using the Work of the Internal Audit Function..................................A24-A30

Direct Assistance.......................................................A31-A41