428 definitions found.
GS 015
Definition
8
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 …
GS 017
Definition
17
For the purposes of this Guidance Statement, the following items have the meanings attributed below: …
GS 017
Definition
17(a)
Assurance engagement means an engagement in which an assurance practitioner [5] 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 …
GS 017
Definition
17(b)
Auditor means an independent auditor(s) appointed by a life company to meet the prudential reporting requirements under LPS 310 [6] …
GS 017
Definition
17(c)
Engagement risk means the risk that the assurance practitioner expresses an inappropriate conclusion when the subject matter information is materially …
ASAE 3402
Definition
9
For purposes of this ASAE, the following terms have the meanings attributed below: …
ASAE 3402
Definition
Aus 9.1
In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …
ASAE 3402
Definition
9(s)
User entity―an entity that uses a service organisation. …
ASAE 3410
Definition
14
For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …
ASAE 3410
Definition
14(a)
Applicable criteria – The criteria used by the entity to quantify and report its emissions in the GHG statement. …