529 definitions found.
ASAE 3420
Definition
Aus11.2
Public document – a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of any entity) in relation to a scheme …
ASAE 3420
Definition
Aus11.3
Unadjusted financial information – Historical financial information of the entity to which pro forma adjustments are applied by the responsible party. (Ref: Para. A4-A5 …
ASA 706
Definition
7
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 810
Definition
4
For purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 805
Definition
6
For purposes of this Auditing Standard, reference to: …
ASA 705
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 580
Definition
7
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. …
ASA 580
Definition
8
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 …
ASRE 2410
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …