286 definitions found.
ASA 620
Definition
Aus 6.1
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …
ASA 620
Definition
6(b)
Expertise means skills, knowledge and experience in a particular field. …
ASA 620
Definition
6(c)
Management’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial …
ASA 720
Definition
12
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 720
Definition
12(a)
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) …
ASA 720
Definition
12(b)
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 …
ASA 720
Definition
12(c)
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. …
ASA 701
Definition
8
For the purposes of this Auditing Standard, the following term has the meaning attributed below: Key audit matters —Those matters that, in the auditor’s professional judgement, were of most significance in the audit of the financial report of the current …
ASA 610
Definition
14
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 610
Definition
14(a)
Internal audit function means a function of an entity that performs assurance and consulting activities designed to evaluate and improve the effectiveness of the entity’s governance, risk management and internal control processes. …