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�� 5 �� "�� 34�)$)!)� �� .// Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing .-/ Agreeing the terms of Audit Engagement ../ Quality Control for an Audit of Financial Statements .6/ Audit Documentation .8/ The Auditor’s Responsibility to consider Fraud in an Audit of Financial Statements .C/ Consideration of Laws and regulations in an Audit of Financial Statements .;/ Communications with Those Charged with Governance .;C Communicating Deficiencies in Internal Control .99 Responsibility of Joint auditors

�� E � �� E� �� 34�)$)!)� �� 6// Planning an Audit of Financial Statements 6-C Identifying and assessing the Risks of Material Misstatement through understanding the entity and its Environment Environment 6./ Materiality in Planning and Performing an Audit 66/ The Auditor’s Response to Assessed Risks 8/. Audit consideration relating to entities using Service Organisations 8C/ Evaluation of Misstatements identified during the Audit

�� 34�)$)!)� �� C// Audit Evidence C/- Audit Evidence – Specific Considerations for Selected Items” C/C C/C External Confirmations C-/ Initial Engagements – Opening Balances C./ Analytical Procedures C6/ Audit Sampling C8/ Auditing accounting estimates, including Fair Value Accounting estimates, and related disclosures

�� 34�)$)!)� �� CC/ Related Parties C;/ Subsequent Events C;/ Subsequent Events C7/ Going Concern C0/ Written Representations

�� 5 � ��E �� <�� 34�)$)!)� �� ;// Using the Work of Another Auditor ;// Using the Work of Another Auditor ;-/ Using the Work of Internal Auditors ;./ Using the Work of an Auditor’s Expert

�� 5 �� 34�)$)!)� �� 7// Forming an Opinion and Reporting on Financial Statements 7/C Modifications to the Opinion in the Independent Auditor’s Report 7/; Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor 7-/ Comparative Information—Corresponding Figures and Comparative Financial Statements 7./ The Auditor’s Responsibility in relation to other information in Documents containing Audited Financial Statements

�� F�� 34�)$)!)� �� 0// Audits of Financial Statements Prepared in Accordance with Special Purpose Framework Framework 0/C Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 0-/ Engagements to Report on Summary Financial Statements