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

Effect of Laws and Regulations...................................................2

Responsibility for Compliance with Laws and Regulations..............................3-9

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

Objectives.................................................................11

Definition.................................................................12

Requirements

The Auditor’s Consideration of Compliance with Laws and Regulations..................13-18

Audit Procedures When Non‑Compliance Is Identified or Suspected..............19-22

Communicating and Reporting Identified or Suspected Non‑Compliance...........23-29

Documentation..............................................................30

Application and Other Explanatory Material

Responsibility for Compliance with Laws and Regulations...........................A1-A8

Definition.............................................................A9-A10

The Auditor’s Consideration of Compliance with Laws and Regulations...............A11-A16

Audit Procedures When Non‑Compliance Is Identified or Suspected...........A17-A25

Communicating and Reporting Identified or Suspected Non‑Compliance........A26-A34

Documentation.........................................................A35-A36