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 101.....................................................9-11

Amendments to ASA 200....................................................12-17

Amendments to ASA 240......................................................18

Amendments to ASA 330......................................................19

Amendments to ASA 502....................................................20-21

Amendments to ASA 540......................................................22

Amendments to ASA 550......................................................23

Amendments to ASA 560......................................................24

Amendments to ASA 570......................................................25

Amendments to ASA 610....................................................26-30

Amendments to ASA 620......................................................31

Amendments to ASA 710......................................................32

Amendments to ASRE 2415....................................................33