531 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 017
Definition
17(d)
Internal control [7] encompasses the following components: the control environment; the life company’s risk assessment process; information systems, including the related business processes, relevant to financial and prudential reporting, and …
GS 017
Definition
17(e)
Life company means all life companies (including friendly societies) registered under section 21 of the Life Act . …
GS 017
Definition
17(f)
Life company auditable annual return(s) , means a form used for the collection and reporting of information in relation to a life company, as required to be provided to APRA by a life company in accordance with APRA Reporting Standards made under the …
GS 017
Definition
17(g)
Limited assurance engagement means an assurance engagement in which the assurance practitioner reduces engagement risk to a level that is acceptable in the circumstances of the engagement but where that risk is greater than for a reasonable assurance …
GS 017
Definition
17(h)
Prudential Requirements [8] , are defined in LPS 001 and include requirements imposed by: the Life Act ; Regulations (made under the Life Act ); APRA Prudential Standards (made under the Life Act ); the FSCODA; APRA Reporting Standards (made under the …