oag.govt.nz telephone: +64 4 917 1500 facsimile: +64 4 9171549 file ref: ow/xgf/2-0020 international...

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Page 1: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 2: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 3: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 4: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 5: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 6: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 7: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 8: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

Page 9: oag.govt.nz Telephone: +64 4 917 1500 Facsimile: +64 4 9171549 File Ref: OW/XGF/2-0020 International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New York,

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