417 definitions found.
ASA 230
Definition
6
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
GS 006
Definition
6
For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …
GS 006
Definition
7
For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …
GS 009
Definition
11
A SMSF meets the definition of a SMSF of the SISA [12] if: it has fewer than five members;; each individual trustee or director of the corporate trustee is a member of the fund, unless it is a single member fund, in which case the sole member is either: a …
GS 009
Definition
12
A SMSF does not fail to satisfy the definition of a SMSF of the SISA [14] if: a member of the fund has died and the legal personal representative of the member is a trustee of the fund or a director of a body corporate that is the trustee of the fund, in …
GS 009
Definition
13
An approved SMSF auditor [16] is a person who is registered as an approved SMSF auditor with ASIC [17] but does not include: a person for whom an order disqualifying or suspending the registration of that person from being an approved SMSF auditor is in …
GS 012
Definition
28
For the purpose of this Guidance Statement, the following terms have the meanings attributed below: …
GS 012
Definition
28(a)
‘Authorised Deposit-taking Institution’ (ADI) is defined in APS 001, to mean a body corporate authorised under section 9 of the Banking Act, to carry on banking business in Australia. [18] Reference in this Guidance Statement to an “ADI” will be taken, …
GS 012
Definition
28(b)
‘Appointed auditor’ means an independent auditor appointed by: an ADI as an auditor for the purposes of APS 310 and APS 910; and a Level 3 head as group auditor for the purposes of 3PS 310. APS 310 and APS 910 allows for the appointed auditor to be the …
GS 012
Definition
28(c)
‘Accounting records’ is defined in the AUASB Glossary as including “the records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers, invoices, contracts, the general and subsidiary ledgers, …