Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards

Forming an Opinion and Reporting on a Financial Report

The Auditor's Responsibilities Relating to Other Information

Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Preamble to Australian Auditing Standards

Audit Documentation

Communication With Those Charged with Governance

Auditing Accounting Estimates and Related Disclosures

Agreeing the Terms of Audit Engagements

Using the Work of an Auditor’s Expert