CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

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

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

Introduction

Scope of this Auditing Standard.................................................1-4

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..........................................................20-45

Supplementary Information Presented with the Financial Report........................46-47

Application and Other Explanatory Material

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

Disclosure of the Effect of Material Transactions and Events on the Information Conveyed in the Financial Report A4

Description of the Applicable Financial Reporting Framework.......................A5-A10

Form of Opinion........................................................A11-A12

Auditor’s Report.......................................................A13-A44

Supplementary Information Presented with the Financial Report.....................A45-A51

Conformity with International Standards on Auditing

Appendix 1: Illustrations of Auditors’ Reports on a General Purpose Financial Report—Unmodified Opinions