User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …

For the purposes of this Standard, the following terms have the meanings attributed below: [11] …

For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …

For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …

For the purpose of this Guidance Statement, the following terms have the meanings attributed below: …

‘Authorised Deposit-taking Institution’ (ADI) is defined in APS 001, to mean a body corporate authorised under section 9 of the Banking Act, to carry on banking business in Australia. [18] Reference in this Guidance Statement to an “ADI” will be taken, …

‘Appointed auditor’ means an independent auditor appointed by: an ADI as an auditor for the purposes of APS 310 and APS 910; and a Level 3 head as group auditor for the purposes of 3PS 310. APS 310 and APS 910 allows for the appointed auditor to be the …

‘Accounting records’ is defined in the AUASB Glossary as including “the records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers, invoices, contracts, the general and subsidiary ledgers, …

‘Advanced ADI’, means an ADI that has APRA’s approval to use an internal ratings-based approach to credit risk and/or an advanced measurement approach to operational risk, available under APRA Prudential Standards, for capital adequacy purposes. [20] ADIs …

‘Authorised non-operating holding company’ (authorised NOHC), is defined in APS 001 to have the same meaning as under section 5 of the Banking …