CONTENTS

PREFACE

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

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

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

Introduction

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

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

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

Amendments to Auditing Standards............................................7-8

Amendments to ASA 200.....................................................9-10

Amendments to ASA 220......................................................11

Amendments to ASA 230......................................................12

Amendments to ASA 250......................................................13

Amendments to ASA 260......................................................14

Amendments to ASA 265....................................................15-16

Amendments to ASA 300......................................................17

Amendments to ASA 315....................................................18-35

Amendments to ASA 330....................................................36-37

Amendments to ASA 450....................................................38-41

Amendments to ASA 500......................................................42

Amendments to ASA 505....................................................43-51

Amendments to ASA 530......................................................52

Amendments to ASA 540....................................................53-55

Amendments to ASA 550....................................................56-62

Amendments to ASA 570....................................................63-65

Amendments to ASA 580....................................................66-67

Amendments to ASA 600....................................................68-82

Amendments to ASA 610......................................................83

Amendments to ASA 700....................................................84-88

Amendments to ASA 701....................................................89-94

Amendments to ASA 705......................................................95