Obtaining a Copy of this Auditing Standard

This Auditing Standard is available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au

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© Commonwealth of Australia 2009. The text, graphics and layout of this Auditing Standard are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and
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ISSN 1833-4393

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