CONTENTS

PREFACE

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

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

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

Introduction

Scope of this Standard.........................................................4

Objective..................................................................5

Definition..................................................................6

Amendments to AUASB Standards..............................................7-8

Amendments to ASA 200.....................................................9-11

Amendments to ASA 450......................................................12

Amendments to ASA 570....................................................13-16

Amendments to ASA 700......................................................17

Amendments to ASRE 2410..................................................18-19