CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application......................................................Aus 0.1-Aus 0.2

Operative Date.........................................................Aus 0.3

Introduction

Scope of this Auditing Standard............................................1-Aus 1.1

The Firm’s System of Quality Management and Role of Engagement Teams.................2-9

Effective Date..............................................................10

Objective.................................................................11

Definitions.........................................................12-Aus 12.4

Requirements

Leadership Responsibilities for Managing and Achieving Quality on Audits...............13-15

Relevant Ethical Requirements, Including Those Related to Independence................16-21

Acceptance and Continuance of Client Relationships and Audit Engagements..............22-24

Engagement Resources.....................................................25-28

Engagement Performance....................................................29-38

Monitoring and Remediation....................................................39

Taking Overall Responsibility for Managing and Achieving Quality.......................40

Documentation..............................................................41

Application and Other Explanatory Material

Scope of this ASA...........................................................A1

The Firm’s System of Quality Management and Role of Engagement Teams.............A2-A14

Definitions............................................................A15-A27

Leadership Responsibilities for Managing and Achieving Quality on Audits.............A28-A37

Relevant Ethical Requirements, Including Those Related to Independence..............A38-A48

Acceptance and Continuance of Client Relationships and Audit Engagements...........A49-A58

Engagement Resources...................................................A59-A79

Engagement Performance................................................A80-A108

Monitoring and Remediation.............................................A109-A112

Taking Overall Responsibility for Managing and Achieving Quality................A113-A116

Documentation.......................................................A117-A120