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ISSN 1030-603X

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