An interim financial report means a financial report that is prepared in accordance with an applicable financial reporting framework [1]  for a period that is shorter than the entity’s financial …

A financial report means a complete set of financial statements including the related notes and an assertion statement by those responsible for the financial report. The related notes ordinarily comprise a summary of significant accounting policies and …

An applicable financial reporting framework means a financial reporting framework adopted by management, and where appropriate, those charged with governance, in the preparation of the financial report that is acceptable in view of the nature of the …

Misstatement means a difference between the reported amount, classification, presentation, or disclosure of a financial report item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the …

Uncorrected misstatements means misstatements that the auditor has accumulated during the audit and that have not been corrected. …

Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ …

Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s …

“Element of a financial statement” or “element” means an “element, account or item of a financial statement;” …

“Australian Accounting Standards” means the Australian Accounting Standards issued by the Australian Accounting Standards Board; and …

A single financial statement or to a specific element of a financial statement includes the related disclosures.  (Ref: Para.  A2 …