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 ASQM 1.....................................................9-10

Amendments to ASQM 2......................................................11

Amendments to ASA 220....................................................12-19

Amendments to ASA 230......................................................20

Amendments to ASA 240......................................................21

Amendments to ASA 250......................................................22

Amendments to ASA 260....................................................23-24

Amendments to ASA 300....................................................25-27

Amendments to ASA 315....................................................28-29

Amendments to ASA 320....................................................30-31

Amendments to ASA 402......................................................32

Amendments to ASA 501......................................................33

Amendments to ASA 550....................................................34-35

Amendments to ASA 610......................................................36

Amendments to ASA 700....................................................37-40

Amendments to ASA 701......................................................41

Amendments to ASA 705......................................................42

Amendments to ASA 720....................................................43-44