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 AUASB Standards.............................................7-8

Amendments to ASQM 1.....................................................9-25

Amendments to ASQM 2....................................................26-27

Amendments to ASA 200....................................................28-36

Amendments to ASA 210......................................................37

Amendments to ASA 220......................................................38

Amendments to ASA 260....................................................39-45

Amendments to ASA 265....................................................46-48

Amendments to ASA 315......................................................49

Amendments to ASA 510......................................................50

Amendments to ASA 570....................................................52-71

Amendments to ASA 600......................................................72

Amendments to ASA 700....................................................73-84

Amendments to ASA 701....................................................85-86

Amendments to ASA 705....................................................87-91

Amendments to ASA 706....................................................92-94

Amendments to ASA 710...................................................95-100

Amendments to ASA 720..................................................101-113

Amendments to ASA 800..................................................114-117

Amendments to ASRE 2410...................................................118