Special Purpose Reports on the Effectiveness of （特殊目的报告的有效性）.pdfVIP

Auditing Standard AUS 810 (July 2002) Special Purpose Reports on the Effectiveness of Control Procedures Prepared by the Auditing Assurance Standards Board of the Australian Accounting Research Foundation Issued by the Australian Accounting Research Foundation on behalf of CPA Australia and The Institute of Chartered Accountants in Australia The Australian Accounting Research Foundation was established by CPA Australia and The Institute of Chartered Accountants in Australia and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Australian Auditing Standards and Statements. Auditing Standards contain the basic principles and essential procedures identified in bold-type (black lettering) which are mandatory, together with related guidance. For further information about the responsibility of members for compliance with AUSs refer Miscellaneous Professional Statement APS 1.1 Conformity with Auditing Standards. Australian Accounting Research Phone: (03) 9641 7433 Foundation Fax: (03) 9602 2249 Level 10, E-mail: standard@aarf.asn.au 600 Bourke Street Website: www.aarf.asn.au Melbourne Victoria 3000 AUSTRALIA COPYRIGHT  2002 Australian Accounting Research Foundation (AARF). The text, graphics and layout of this Assurance Engagement Standard are protected by Australian copyright law and the comparable law of other countries. No part of this Assuran