For the purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …

Audit sampling (sampling) means the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which …

Population means the entire set of data from which a sample is selected and about which the auditor wishes to draw conclusions. …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:   …

Arm’s length transaction means a transaction conducted on such terms and conditions as between a willing buyer and a willing seller who are unrelated and are acting independently of each other and pursuing their own best interests. …

Related party means a party that is either:  (Ref: Para.  A4‑A7 )   A related party as defined in the applicable financial reporting framework * ; or Where the applicable financial reporting framework establishes minimal or no related party requirements: …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Accounting records means the records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers, journal entries and other adjustments to the …

Appropriateness (of audit evidence) means the measure of the quality of audit evidence; that is, its relevance and its reliability in providing support for the conclusions on which the auditor’s opinion is …

Audit evidence means information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial report and information …