319 definitions found.
ASA 220
Definition
Aus 12.1
Engagement team – All partners and staff performing the audit engagement, and any other individuals who perform audit procedures on the engagement, excluding an auditor’s external expert [4] . [5] …
ASA 220
Definition
12(e)
Firm – A sole practitioner, partnership or corporation or other entity of assurance practitioners, or public sector equivalent. (Ref: Para. A26) …
ASA 220
Definition
12(f)
Network firm – A firm or entity that belongs to the firm’s network. (Ref: Para. A27) …
ASA 220
Definition
12(g)
Network – A larger structure: (Ref: Para. A27) 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, …
ASA 220
Definition
Aus 12.2
Partner – Any individual with authority to bind the firm with respect to the performance of an audit, review, other assurance engagement or related services …
ASA 220
Definition
Aus 12.3
Australian Auditing Standards means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 Special Considerations—Audits of Single Financial Statements and Specific …