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 ASRS, the following terms have the meanings attributed below: …