319 definitions found.
GS 010
Definition
52_(_head)
Report on Other Legal and Regulatory Requirements …
ASA 220
Definition
Aus 12.4
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
ASA 220
Definition
12(l)
Response (in relation to a system of quality management) – Policies or procedures designed and implemented by the firm to address one or more quality risk(s): Policies are statements of what should, or should not, be done to address a quality risk(s). …
ASA 220
Definition
12(m)
Staff – Professionals, other than partners, including any experts the firm employs. …
ASA 220
Definition
12
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 220
Definition
12(a)
Engagement partner [3] – The partner or other individual, appointed by the firm, who is responsible for the audit engagement and its performance, and for the auditor’s report that is issued on behalf of the firm, and who, where required, has the …
ASA 220
Definition
12(b)
Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement …
ASA 220
Definition
12(c)
Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality …