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

The Nature of Comparative Information...........................................2-3

Effective Date...............................................................4

Objectives..................................................................5

Definitions...........................................................6-Aus 6.1

Requirements

Audit Procedures............................................................7-9

Audit Reporting...........................................................10-19

Application and Other Explanatory Material

Audit Procedures............................................................A1

Audit Reporting.........................................................A2-A13

Appendix 1: Illustrations of Auditors’ Reports in a General Purpose Financial Report—Corresponding Figures and Comparative Financial Reports
(Fair Presentation Framework)