General purpose financial report – a financial report prepared in accordance with a general purpose framework. …

General purpose framework – A financial reporting framework designed to meet the common financial information needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance framework. The term “fair …

Unmodified opinion – The opinion expressed by the auditor when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. …

[Deleted by the AUASB.  Refer Aus 8.1 and Aus 8.2] [8] …

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 Guidance Statement, the following items have the meanings attributed below: …

Assurance engagement means an engagement in which the RSE auditor aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the …