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..........................................1‑4

Effective Date...............................................................5

Objectives..................................................................6

Definitions....................................................7‑Aus 9.1

Requirements

Forming an Opinion on the Financial Report...............................10‑15

Form of Opinion...................................................16‑19

Auditor’s Report...................................................20‑52

Supplementary Information Presented with the Financial Report.................53‑54

Application and Other Explanatory Material

Qualitative Aspects of the Entity’s Accounting Practices......................A1‑A3

Accounting Policies Appropriately Disclosed in the Financial Report......................A4

Information Presented in the Financial Report Is Relevant, Reliable, Comparable and UnderstandableA5

Disclosures of the Effect of Material Transactions and Events on the Information Conveyed in the Financial Report A6

Evaluating Whether the Financial Report Achieves Fair Presentation.............A7‑A9

Description of the Applicable Financial Reporting Framework................A10‑A15

Form of Opinion.................................................A16‑A17

Auditor’s Report.................................................A18‑A77

Supplementary Information Presented with the Financial Report..............A78‑A84

Appendix: Illustrations of Independent Auditor’s Reports on Financial Reports