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..........................................1‑9

Effective Date..............................................................10

Objectives.................................................................11

Definitions................................................................12

Requirements..............................................................13

Reading and Considering the Other Information.............................14‑15

Responding When a Material Inconsistency Appears to Exist or Other Information Appears to Be Materially Misstated 16

Responding When the Auditor Concludes That a Material Misstatement of the Other Information Exists 17‑19

Responding When a Material Misstatement in the Financial Report Exists or the Auditor’s Understanding of the Entity and Its Environment Needs to Be Updated 20

Reporting........................................................21‑24

Documentation..............................................................25

Application and Other Explanatory Material

Definitions......................................................A1‑A10

Obtaining the Other Information.....................................A11‑A22

Reading and Considering the Other Information..........................A23‑A24

Considering Whether There is a Material Inconsistency between the Other Information and the Financial Report A25‑A36

Remaining Alert for Other Indications that the Other Information Appears to Be Materially MisstatedA37‑A38

Responding When a Material Inconsistency Appears to Exist or Other Information Appears to Be Materially Misstated A39‑A43

Responding When the Auditor Concludes That a Material Misstatement of the Other Information Exists A44‑Aus A50.1

Responding When a Material Misstatement in the Financial Report Exists or the Auditor’s Understanding of the Entity and Its Environment Needs to Be Updated A51

Reporting......................................................A52‑A59

Appendix 1: Examples of Amounts or Other Items that May be Included in the Other Information

[Aus] Appendix 2: Decision tree diagram for Other Information Reporting in the Auditor’s Report