560 definitions found.
GS 010
Definition
51_(_head)
Other sections included in the auditor’s report …
GS 010
Definition
52_(_head)
Report on Other Legal and Regulatory Requirements …
GS 012
Definition
28
For the purpose of this Guidance Statement, the following terms have the meanings attributed below: …
GS 012
Definition
28(a)
‘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, …
GS 012
Definition
28(b)
‘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 …