224 definitions found.
ASA 450
Definition
4
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 540
Definition
12
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: …
ASA 610
Definition
14
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 620
Definition
6
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
ASA 620
Definition
Aus 6.1
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …
ASA 700
Definition
7
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 700
Definition
8
[Deleted by the AUASB. Refer Aus 8.1 and Aus 8.2] [8] …
ASA 700
Definition
Aus 8.1
Financial Report means, for the purpose of the Corporations Act 2001 , [*] financial statements for the year or the half‑year and notes to the financial statements, and the directors’ declaration about the statements and …
ASA 700
Definition
Aus 8.2
Financial Report means, for purposes other than the Corporations Act 2001 , a complete set of financial statements, [#] and an assertion statement by those responsible for the financial report. …