31386 definitions found.
ASA 700
Definition
7(c)
Unmodified opinion – The opinion expressed by the auditor when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. …
ASA 700
Definition
8
[Deleted by the AUASB. Refer Aus 8.1 and Aus 8.2] [8] …
ASA 700
Definition
Aus 8.1
Financial Report means, for the purpose of the Corporations Act 2001 , [*] financial statements for the year or the half‑year and notes to the financial statements, and the directors’ declaration about the statements and …
ASA 700
Definition
Aus 8.2
Financial Report means, for purposes other than the Corporations Act 2001 , a complete set of financial statements, [#] and an assertion statement by those responsible for the financial report. …
ASA 700
Definition
Aus 9.1
Reference to “Australian Accounting Standards” in this Auditing Standard means the Australian Accounting Standards issued by the Australian Accounting Standards Board, and reference to “International Financial Reporting Standards” (IFRSs), means the …
ASA 502
Definition
AusA7.1
An example of a letter of specific enquiry is included in [Aus] Appendix 1 . …
ASA 315
Definition
36
For material classes of transactions, account balances or disclosures that have not been determined to be significant classes of transactions, account balances or disclosures, the auditor shall evaluate whether the auditor’s determination remains …
ASA 700
Footnote
6
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 13(a) …
ASA 700
Footnote
7
See paragraphs 25–26 which deal with the phrases used to express this opinion in the case of a fair presentation framework and a compliance framework …