For the purpose of this Guidance Statement, the following term has the meaning attributed below:   Associate means an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a …

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

Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …

Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …

Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …

For the purposes of this Guidance Statement, the following items have the meanings attributed below: …

Annual Accounts of an insurance group , refers to accounts constituting reporting documents required to be prepared by the parent entity of the group in compliance with reporting standards made under the Financial Sector (Collection of data) Act 2001 …

Appointed Auditor means an auditor appointed under paragraph 39(1)(a) of the Insurance Act 1973 (the Act). …

General insurer means, under section 11 of the Insurance Act 1973 (the Act) as amended, a body corporate that is authorised in writing by APRA, under section 12 of the Act, to carry on general insurance business in Australia. The term ‘general insurer …

Group Auditor of a Level 2 insurance group, under GPS 310 must be one of the following persons: the Appointed Auditor of the parent entity where the parent entity is an insurer; the Appointed Auditor of an APRA authorised insurer within the group; or a …