CONTENTS

PREFACE

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

Reading Other Information..................... 6-7

Material Inconsistencies....................... 8-13

Material Misstatements of Fact................... 14-16

Application and Other Explanatory Material

Scope of this Auditing Standard.................. A1-A2

Definition of Other Information.................. A3-A4

Reading Other Information..................... A5

Material Inconsistencies....................... A6-A9

Material Misstatements of Fact................... A10-A11

Conformity with International Standards on Auditing