CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

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

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

Introduction

Scope of this Auditing Standard.................. 1-2

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

Objective................................. 4

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

Requirements

Emphasis of Matter Paragraphs in the Auditor’s Report... 6-Aus 7.1

Other Matter Paragraphs in the Auditor’s Report....... 8-Aus 8.1

Communication with Those Charged with Governance... 9

Application and Other Explanatory Material

Emphasis of Matter Paragraphs in the Auditor’s Report... A1-Aus A4.1

Other Matter Paragraphs in the Auditor’s Report....... A5-A11

Communication with Those Charged with Governance... A12

Conformity with International Standards on Auditing

Appendix 1: List of Auditing Standards Containing Requirements for Emphasis of Matter Paragraphs

Appendix 2: List of Auditing Standards Containing Requirements for Other Matter Paragraphs

Appendix 3: Illustration of an Auditor’s Report that Includes an Emphasis of Matter Paragraph