Application

Aus 0.1

This Standard on Assurance Engagements applies to attestation engagements to provide reasonable assurance on the compilation of pro forma historical financial information included in a prospectus, other public document, or prepared for any other purpose.

Aus 0.2

This Standard on Assurance Engagements also applies, as appropriate, to attestation engagements to provide limited assurance on the compilation of pro forma historical financial information included in a prospectus, other public document, or prepared for any other purpose.