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 …

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. …

[Deleted by the AUASB.  Refer 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 …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …

Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …

Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Applicable financial reporting framework means the financial reporting framework adopted by management and, where appropriate, those charged with governance in the preparation of the financial report that is acceptable in view of the nature of the entity …