This Guidance Statement conforms with International Auditing Practice Note (IAPN) 1000 Special Considerations in Auditing Financial Instruments issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard-setting board of the International Federation of Accountants (IFAC).

Paragraphs that have been added to this Guidance Statement (and do not appear in the text of the equivalent IAPN) are identified with the prefix “Aus”.