The information contained in audit working papers can be in any form, including handwritten data, text, image or audio, and may be stored electronically or in hard …

For the purposes of this GS, documents or information included in the audit file may be subject to “legal professional privilege” because an audit client, or relevant laws or regulations, at the time it was originally provided, required that such …

Audit – means an assurance engagement and may include: i. an audit or review of a financial report in accordance with the Act; ii. an audit or review of a financial report, or complete set of financial statements, for any other purpose; iii. an audit or …

Auditor – means an individual auditor, audit firm or audit company. [1] Unless specified, auditor refers to an external auditor conducting an assurance engagement as described in subparagraphs 1(a) to 1(e) …

Audit file – is a file that contains one or more folders or other storage media, in physical or electronic form, containing the records that comprise the documentation (audit working papers) for a specific assurance engagement as defined in 7(d) below, …

Audit working papers – (herein referred to as audit working papers in this GS) contained within an audit file may include: i. documents or any other records of information, produced or acquired by an auditor (whether from the client or third parties) …

Component auditor – includes an auditor who performs audit work related to a component for purposes of the group audit or an auditor who performs audit work related to a component for purposes of the group sustainability engagement. A component auditor is …

Group financial report – a financial report that includes the financial information of more than one entity or business unit through a consolidation process. For purpose of this GS, a consolidation process includes: i. Consolidation, proportionate …

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

Unless otherwise stated, terms used in this standard have the same meaning as those terms have for the purposes of Chapter 2M of the Act. The following terms have the meanings attributed …