417 definitions found.
GS 017
Definition
17
For the purposes of this Guidance Statement, the following items have the meanings attributed below: …
GS 017
Definition
17(a)
Assurance engagement means an engagement in which an assurance practitioner [5] aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible …
GS 017
Definition
17(b)
Auditor means an independent auditor(s) appointed by a life company to meet the prudential reporting requirements under LPS 310 [6] …
GS 017
Definition
17(c)
Engagement risk means the risk that the assurance practitioner expresses an inappropriate conclusion when the subject matter information is materially …
ASA 101
Definition
8
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
ASRE 2415
Definition
6
For the purposes of this Auditing Standard on Review Engagements, the following terms have the meanings attributed below: …
ASRE 2415
Definition
7
The term “auditor” as used in this Auditing Standard on Review Engagements, refers to a registered company auditor or an individual: taken to be a registered company auditor under section 324BE of the Act; and/or permitted under the ACNC Act to conduct …
ASRE 2415
Definition
8
The term “financial report” , as used in this Auditing Standard on Review Engagements, refers to a financial report for a financial year. A financial report for a financial year may be for a period that is greater than or less than 12 …
ASA 320
Definition
9
For the purposes of this Auditing Standard, the following term has the meaning attributed below: Performance materiality means the amount or amounts set by the auditor at less than materiality for the financial report as a whole to reduce to an …
GS 002
Definition
9
For the purposes of this Guidance Statement, the following items have the meanings attributed below: …