[Footnote deleted by the AUASB, as not applicable in Australia] …

See ASA 220, paragraph 14 . …

See ASA 300 Planning an Audit of a Financial Report , paragraph 8(e) . …

See ASA 220, paragraph A21 . …

See ASA 500, paragraph 8 . …

See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements , paragraph 12(f) …

See ASA 220, paragraphs 2 and A1 . …

See ASQC 1, paragraph 12(f) . …

See ASA 220, paragraph 4. …

See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures , paragraphs 8 , 13 and 15 …