224 definitions found.
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 701
Definition
8
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 …
ASA 705
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …