508 definitions found.
GS 010
Definition
51_(_head)
Other sections included in the auditor’s report …
GS 010
Definition
52_(_head)
Report on Other Legal and Regulatory Requirements …
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, …
GS 012
Definition
28(d)
‘Advanced ADI’, means an ADI that has APRA’s approval to use an internal ratings-based approach to credit risk and/or an advanced measurement approach to operational risk, available under APRA Prudential Standards, for capital adequacy purposes. [20] ADIs …
GS 012
Definition
28(e)
‘Authorised non-operating holding company’ (authorised NOHC), is defined in APS 001 to have the same meaning as under section 5 of the Banking …