221 definitions found.
ASA 540
Definition
12
For the purposes of this Auditing Standard, 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 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. …
ASA 700
Definition
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 …
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. …