Group audit – The audit of a group financial report. …

Group auditor – The group engagement partner and members of the engagement team other than component auditors. The group auditor is responsible for: Establishing the overall group audit strategy and group audit plan; Directing and supervising component …

Group audit opinion – The audit opinion on the group financial report. …

Group engagement partner – The engagement partner [11] who is responsible for the group audit. (Ref: Para. A25 ) …

Group financial report – A financial report that includes the financial information of more than one entity or business unit through a consolidation process. For purposes of this ASA, a consolidation process includes: (Ref: Para. A26–A28 ) Consolidation, …

Group management – Management responsible for the preparation of the group financial report. …

Group performance materiality – Performance materiality [12] in relation to the group financial report as a whole, as determined by the group …

Reference in this ASA to “the applicable financial reporting framework” means the financial reporting framework that applies to the group financial …

For the purposes of this Guidance Statement, the following items have the meanings attributed below: …

Annual Accounts of an insurance group , refers to accounts constituting reporting documents required to be prepared by the parent entity of the group in compliance with reporting standards made under the Financial Sector (Collection of data) Act 2001 …