221 definitions found.
GS 021
Definition
11(j)
Greenhouse gas – has the same meaning as in ASAE 3410, however for engagements under the NGER Act [23] chlorofluorocarbons are not …
GS 021
Definition
11(k)
Greenhouse and energy report – A report under section 19 of the NGER Act on controlling corporation or facility’s greenhouse gas emissions, energy consumption and energy …
GS 021
Definition
11(l)
Regulator – the Clean Energy Regulator, as regulator of NGERS, CPM, RET and CFI. …
GS 021
Definition
11(m)
Responsible party – the person who is responsible for the subject matter (for example record keeping) or subject matter information (for example the greenhouse and energy …
GS 021
Definition
11(n)
Those charged with governance – persons entrusted with the supervision, control and direction of the responsible party, including ‘those with oversight responsibilities for the subject matter’ under ASAE 3410. …
GS 022
Definition
22
For the purposes of this Guidance Statement the following words and phrases have the meanings attributed below: …
GS 022
Definition
22(a)
Criteria - the benchmarks used to measure or evaluate the underlying subject matter. An applicable financial reporting framework is an example of …
GS 022
Definition
22(b)
Engagement risk - the risk of expressing inappropriate opinions and/or conclusions when the subject matter is materially misstated, including when the subject matter has material deficiencies or deviations or is materially …
GS 022
Definition
22(c)
Grant acquittal - a requirement of a funding agreement and is performed by the recipient of the funding (the responsible party). An acquittal can take a number of forms such as financial reports/statements, written reports, documentation of activities …
GS 022
Definition
22(d)
Mandate - the requirement, documented or otherwise, for an independent auditor to conduct an audit, other assurance engagement, agreed-upon procedures engagement or combination thereof. Mandates may be prescribed in legislation or regulation; or may be …