Topic specific guidance included in this GS is structured as follows: …

Application …

This section clarifies how the topic specific guidance is to be used and for what purpose it has been developed, and identifies: …

the relevant AUASB Standard the guidance applies to; and …

the type of engagement (or combination thereof) and, where relevant, the subject matter it addresses. …

It includes a clear statement that the GS: …

provides supplementary guidance in relation to the AUASB Standard it applies to and that it does not contain any further requirements for the conduct of the public sector engagement; …

is to be read and applied together with the relevant AUASB Standard. …

Introduction (where applicable) …

Topic specific guidance may include further introductory material to provide context relevant to a proper understanding of the topic specific supplementary guidance. Introductory material may include, as necessary, such matters as explanation of …