Audit file means one or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific …

Experienced auditor means an individual (whether internal or external to the firm) who has practical audit experience, and a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory requirements; The …

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

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Performance materiality means the amount or amounts set by the auditor at less than materiality for the financial report as a whole to reduce to an …

For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …

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

The term “auditor” as used in this Auditing Standard on Review Engagements, refers to a registered company auditor or an individual: taken to be a registered company auditor under section 324BE of the Act; and/or permitted under the ACNC Act to conduct …

The term “financial report” , as used in this Auditing Standard on Review Engagements, refers to a financial report for a financial year.  A financial report for a financial year may be for a period that is greater than or less than 12 …

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

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