[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 …

Internal control encompasses the following components: the control environment; the RSE licensee’s risk assessment process; information systems, including the related business processes, relevant to financial and prudential reporting, and communication; …

RSE auditor means an independent auditor(s) appointed by the RSE licensee to meet the prudential reporting requirements under SPS 310.   Under SPS 310, it is possible for the RSE licensee to have more than one RSE auditor at any time, and for an RSE …

APRA Annual Return(s) , means a form used for the collection and reporting of information in relation to the RSE licensee, as required to be provided to APRA by the RSE licensee in accordance with APRA Reporting Standards made under the FSCOD …