For purposes of this ASRS, the following terms have the meanings attributed below: …

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 …

Applicable financial reporting framework means the financial reporting framework adopted by the entity in the preparation of general or special purpose financial information of the entity that is acceptable based on the nature of the entity or as required …

Addressees mean the parties to whom the auditor addresses the comfort letter, and includes the requesting parties and the responsible party of the …

For the purposes of this Auditing Standard, the following term has the meaning attributed below:  Preconditions for an audit means the use by management of an acceptable financial reporting framework in the preparation of the financial report and the …

For the purposes of this Auditing Standard, references to “management” should be read hereafter as “management and, where appropriate, those charged with …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Applicable financial reporting framework means the 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 entity …