AUASB Standards ― Australian Auditing Standards and Standards on Assurance Engagements, Standards on Review Engagements and Standards on Related …

Assurance Engagement ― An engagement in which an auditor aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the subject …

For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …

For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …

A SMSF meets the definition of a SMSF of the SISA [12] if: it has fewer than five members;; each individual trustee or director of the corporate trustee is a member of the fund, unless it is a single member fund, in which case the sole member is either: a …

A SMSF does not fail to satisfy the definition of a SMSF of the SISA [14] if: a member of the fund has died and the legal personal representative of the member is a trustee of the fund or a director of a body corporate that is the trustee of the fund, in …

An approved SMSF auditor [16] is a person who is registered as an approved SMSF auditor with ASIC [17] but does not include: a person for whom an order disqualifying or suspending the registration of that person from being an approved SMSF auditor is in …

For the purpose of this Guidance Statement, the following terms have the meanings attributed below: …

‘Authorised Deposit-taking Institution’ (ADI) is defined in APS 001, to mean a body corporate authorised under section 9 of the Banking Act, to carry on banking business in Australia. [18] Reference in this Guidance Statement to an “ADI” will be taken, …

‘Appointed auditor’ means an independent auditor appointed by: an ADI as an auditor for the purposes of APS 310 and APS 910; and a Level 3 head as group auditor for the purposes of 3PS 310. APS 310 and APS 910 allows for the appointed auditor to be the …