221 definitions found.
GS 022
Definition
22(e)
Prescribed procedures - procedures that are to be performed by the auditor in accordance with the prescribed requirements of a statutory authority, a contract or other applicable …
GS 022
Definition
22(f)
Prescribed report - the form and/or content of the auditor’s report is prescribed by a statutory authority, by the terms of a contract or by other applicable …
GS 022
Definition
22(g)
Subject matter information - the outcome of the measurement or evaluation of an underlying subject matter against the relevant criteria. [Examples include financial reports, compliance plans and attestations/declarations by responsible …
GS 022
Definition
23
The meanings of other words and phrases used in this Guidance Statement are those included in the AUASB pronouncements and which are also reproduced in the AUASB Glossary …
ASA 402
Definition
8
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 450
Definition
4
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 500
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 600
Definition
10
Reference to “ the applicable financial reporting framework ” means the financial reporting framework that applies to the group financial report. Reference to “the consolidation process” includes: The recognition, measurement, presentation, and …
ASA 600
Definition
9
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 530
Definition
5
For the purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …