286 definitions found.
ASQM 1
Definition
16(l)
Network – A larger structure: (Ref: Para. A19) That is aimed at cooperation; and That is clearly aimed at profit or cost-sharing or shares common ownership, control or management, common quality management policies or procedures, common business strategy, …
ASQM 1
Definition
Aus 16.5
Other financial information means historical financial information and information other than historical financial information (for example, prospective financial …
ASQM 1
Definition
Aus 16.6
Partner means any individual with authority to bind the firm with respect to the performance of an audit, review, other assurance engagement or related services …
ASQM 1
Definition
16(n)
Personnel – Partners and staff in the firm. (Ref: Para. A20‑A21) …
ASQM 1
Definition
16(o)
Professional judgement – The application of relevant training, knowledge and experience, within the context of AUASB standards, in making informed decisions about the courses of action that are appropriate in the design, implementation and operation of …
ASQM 1
Definition
Aus 16.7
AUASB Standards means standards issued by the AUASB, comprising: Australian Auditing Standards, which means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 …
ASQM 1
Definition
16(q)
Quality objectives – The desired outcomes in relation to the components of the system of quality management to be achieved by the …
ASQM 1
Definition
16(r)
Quality risk – A risk that has a reasonable possibility of: Occurring; and Individually, or in combination with other risks, adversely affecting the achievement of one or more quality …