“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

[Deleted by the AUASB.  Refer Aus 8.1 and Aus 8.2] [8] …

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 …

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. …

[Deleted by the AUASB.  Refer Aus 9.1] …

Reference to “Australian Accounting Standards” in this Auditing Standard means the Australian Accounting Standards issued by the Australian Accounting Standards Board, and reference to “International Financial Reporting Standards” (IFRSs), means the …

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Key audit matters —Those matters that, in the auditor’s professional judgement, were of most significance in the audit of the financial report of the current …

For the purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …