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 ASRE 2410...................................................9-12

Amendments to ASA 101......................................................13

Amendments to ASA 200......................................................14

Amendments to ASA 210....................................................15-16

Amendments to ASA 700....................................................17-21