Relevant Date means as applicable: the allotment date; the effective date of the relevant proposed fundraising; the implementation date of the relevant proposed merger transaction; or in the case of a scheme of arrangement, the date of the shareholders or …

Responsible party means those charged with governance of the entity (ordinarily the Board of Directors), who are also responsible for the preparation and issuance of the financial information included in the document.  It may also mean the management of …

Stated basis of preparation means the basis on which the responsible party has chosen to prepare the financial information that is acceptable in view of the nature and objective of the document, or as required by applicable law or regulation.  A stated …

Subsequent events mean events or facts that become known to the assurance practitioner after the date of the assurance report and prior to the relevant …

Takeover means the acquisition of control of listed or unlisted entities conducted in accordance with Chapter 6 of the Corporations Act 2001 …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:  Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  …

For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the …

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

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

For purposes of this Auditing Standard, reference to: …