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

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:  Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  …

For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the …

For purposes of this Auditing Standard, reference to: …

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

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

Initial audit engagement means an engagement in which either: The financial report for the prior period was not audited; or The financial report for the prior period was audited by a predecessor …

Opening balances means those account balances that exist at the beginning of the period.  Opening balances are based upon the closing balances of the prior period and reflect the effects of transactions and events of prior periods and accounting policies …

Predecessor auditor means the auditor from a different audit firm, who audited the financial report of an entity in the prior period and who has been replaced by the current …

An interim financial report means a financial report that is prepared in accordance with an applicable financial reporting framework [1]  for a period that is shorter than the entity’s financial …