319 definitions found.
ASA 560
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 560
Definition
5(a)
Date of the financial report means the date of the end of the latest period covered by the financial report. Date of approval of the financial report means the date on which all the financial statements that comprise the financial report, including the …
ASA 560
Definition
5(b)
Date of the auditor’s report means the date the auditor dates the report on the financial report in accordance with ASA 700 . (Ref: Para. A3 ) …
ASA 560
Definition
5(c)
Date the financial report is issued means the date that the auditor’s report and audited financial report are made available to third parties. (Ref: Para. A4‑A5 ) …
ASA 560
Definition
5(d)
Subsequent events means events occurring between the date of the financial report and the date of the auditor’s report, and facts that become known to the auditor after the date of the auditor’s report. …
ASA 805
Definition
6(a)
“Element of a financial statement” or “element” means an “element, account or item of a financial statement;” …
ASA 805
Definition
6(b)
“Australian Accounting Standards” means the Australian Accounting Standards issued by the Australian Accounting Standards Board; and …
ASA 805
Definition
6(c)
A single financial statement or to a specific element of a financial statement includes the related disclosures. (Ref: Para. A2 …
ASA 810
Definition
4(a)
Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …
ASA 810
Definition
4(b)
Audited financial report – Financial report [1] audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …