Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks

Preamble to Australian Auditing Standards

Audit Sampling

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

Communicating Key Audit Matters in the Independent Auditor’s Report

Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)

Auditing Accounting Estimates and Related Disclosures

Consideration of Laws and Regulations in an Audit of a Financial Report

Evaluation of Misstatements Identified during the Audit

Using the Work of an Auditor’s Expert