CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-7

The Auditor’s Responsibilities..................... 8-12

Reporting................................... 13-19

Incoming Auditor - Additional Requirements

Prior Period Financial Report Audited by Another Auditor... 20-21

Prior Period Financial Report Not Audited............. 22-26

Conformity with International Standards on Auditing...... 27

Appendix 1: Examples of Modified Auditor’s Reports