436 definitions found.
ASA 220
Definition
Aus 12.3
Australian Auditing Standards means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 Special Considerations—Audits of Single Financial Statements and Specific …
ASA 220
Definition
Aus 12.4
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
ASA 220
Definition
12(l)
Response (in relation to a system of quality management) – Policies or procedures designed and implemented by the firm to address one or more quality risk(s): Policies are statements of what should, or should not, be done to address a quality risk(s). …
ASA 220
Definition
12(m)
Staff – Professionals, other than partners, including any experts the firm employs. …
ASRE 2415
Definition
6(a)
A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …
ASRE 2415
Definition
6(b)
A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …
ASRE 2415
Definition
6(c)
Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …