352 definitions found.
ASAE 3402
Definition
9(r)
User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …
ASAE 3402
Definition
9(s)
User entity―an entity that uses a service organisation. …
ASRE 2415
Definition
6(a)
A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …
ASRE 2415
Definition
6(b)
A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …
ASRE 2415
Definition
6(c)
Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …
ASA 540
Definition
12(a)
Accounting estimate – A monetary amount for which the measurement, in accordance with the requirements of the applicable financial reporting framework, is subject to estimation uncertainty. (Ref: Para. A14 …
ASA 540
Definition
12(b)
Auditor’s point estimate or auditor’s range – An amount, or range of amounts, respectively, developed by the auditor in evaluating management’s point estimate. (Ref: Para. A15 …
ASA 540
Definition
12(c)
Estimation uncertainty – Susceptibility to an inherent lack of precision in measurement. (Ref: Para. A16 , Appendix 1 ) …
ASA 540
Definition
12(d)
Management bias – A lack of neutrality by management in the preparation of information. (Ref: Para. A17 ) …
ASA 540
Definition
12(e)
Management’s point estimate – The amount selected by management for recognition or disclosure in the financial report as an accounting …