Reference to “ financial statements ” in this Auditing Standard means “a complete set of special purpose financial statements”.  The requirements of the applicable financial reporting framework determine the presentation, structure, and content of the …

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

Deficiency in internal control means: A control is designed, implemented or operated in such a way that it is unable to prevent, or detect and correct, misstatements in the financial report on a timely basis; or A control necessary to prevent, or detect …

Significant deficiency in internal control means a deficiency or combination of deficiencies in internal control that, in the auditor’s professional judgement, is of sufficient importance to merit the attention of those charged with governance.  …

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

Assurance practitioner means an individual, firm [8] , or other organisation, whether in public practice, industry and commerce, or the public sector, conducting assurance engagements or related services engagements [9] …

AUASB Standards means standards issued by the AUASB, comprising: Australian Auditing Standards (ASAs) – as defined in paragraph 10(c) ; Standards on Review Engagements (ASREs); Standards on Assurance Engagements (ASAEs); and Standards on Related Services …

Australian Auditing Standards (ASAs) means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act – as defined in paragraph 10(d) ; ASA 805 Special Considerations—Audits of Single …

Auditing Standards means auditing standards made under section 336 of the Corporations Act, and include: ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related …

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