Auditor’s point estimate or auditor’s range – An amount, or range of amounts, respectively, developed by the auditor in evaluating management’s point estimate. (Ref: Para.  A15 …

Estimation uncertainty – Susceptibility to an inherent lack of precision in measurement. (Ref: Para.  A16 , Appendix 1 ) …

Management bias – A lack of neutrality by management in the preparation of information. (Ref: Para.  A17 ) …

Management’s point estimate – The amount selected by management for recognition or disclosure in the financial report as an accounting …

Outcome of an accounting estimate – The actual monetary amount that results from the resolution of the transaction(s), event(s) or condition(s) addressed by an accounting estimate. (Ref: Para.  A18 …

For the purposes of this Auditing Standard, the following term has the meaning attributed below:  Preconditions for an audit means the use by management of an acceptable financial reporting framework in the preparation of the financial report and the …

For the purposes of this Auditing Standard, references to “management” should be read hereafter as “management and, where appropriate, those charged with …

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Non‑compliance – Acts of omission or commission, intentional or unintentional, committed by the entity, or by those charged with governance, by management or …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:  Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  …

For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the …