417 definitions found.
ASA 315
Definition
4(c)
Internal control means the process designed, implemented and maintained by those charged with governance, management and other personnel to provide reasonable assurance about the achievement of an entity’s objectives with regard to reliability of …
ASA 315
Definition
4(d)
Risk assessment procedures means the audit procedures performed to obtain an understanding of the entity and its environment, including the entity’s internal control, to identify and assess the risks of material misstatement, whether due to fraud or …
ASA 315
Definition
4(e)
Significant risk means an identified and assessed risk of material misstatement that, in the auditor’s judgement, requires special audit …
ASRS 4450
Definition
10(f)
Change period means the period specified by the requesting parties ending on the cut-off date and begins for balance sheet items, immediately after the date of the latest balance sheet, and for profit and loss items, immediately after the latest period …
ASRS 4450
Definition
10(g)
Closing date means the date on which the issuer of the securities or selling security holder delivers the securities to the underwriter in exchange for the proceeds of the …
ASRS 4450
Definition
10(h)
Comfort letter means a letter issued by an auditor in accordance with this ASRS under the terms of the engagement letter to requesting parties in relation to an entity’s financial information related to, and/or included in an offering …
ASRS 4450
Definition
10(i)
Comparison date and comparison period mean the dates as of which, and periods for which, data at the cut-off date and data for the change period are to be …
ASRS 4450
Definition
10(j)
Cross-border offering means an offering or listing that occurs in a jurisdiction other than the entity’s domicile, and which may or may not occur concurrently in the entity’s …
ASRS 4450
Definition
10(k)
Cut-off date means the date to which certain procedures performed on change period financial information, as described in the comfort letter, are to …
ASRS 4450
Definition
10(l)
Domestic offering means a securities offering that occurs in Australia. …