417 definitions found.
ASA 805
Definition
6(c)
A single financial statement or to a specific element of a financial statement includes the related disclosures. (Ref: Para. A2 …
ASA 810
Definition
4(a)
Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …
ASA 810
Definition
4(b)
Audited financial report – Financial report [1] audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …
ASA 810
Definition
4(c)
Summary financial statements – Historical financial information that is derived from a financial report, or complete set of financial statements, but that contains less detail than the financial report, while still providing a structured representation …
ASRE 2400
Definition
17(a)
Analytical procedures ―Evaluations of financial information through analysis of plausible relationships among both financial and non‑financial data. Analytical procedures also encompass such investigation as is necessary of identified fluctuations or …
ASRE 2400
Definition
17(b)
Engagement risk ―The risk that the assurance practitioner expresses an inappropriate conclusion when the financial statements are materially …
ASRE 2400
Definition
17(c)
General purpose financial statements ―Financial statements prepared in accordance with a general purpose framework. …
ASRE 2400
Definition
17(d)
General purpose framework ―A financial reporting framework designed to meet the common financial needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance …
ASRE 2400
Definition
17(e)
Enquiry ―Enquiry consists of seeking information of knowledgeable persons from within or outside the entity. …
ASA 800
Definition
6
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …