388 definitions found.
ASA 560
Definition
5(c)
Date the financial report is issued means the date that the auditor’s report and audited financial report are made available to third parties. (Ref: Para. A4‑A5 ) …
ASA 560
Definition
5(d)
Subsequent events means events occurring between the date of the financial report and the date of the auditor’s report, and facts that become known to the auditor after the date of the auditor’s report. …
ASA 710
Definition
6
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 710
Definition
6(a)
Comparative information means the amounts and disclosures included in the financial report in respect of one or more prior periods in accordance with the applicable financial reporting …
ASA 710
Definition
6(b)
Corresponding figures mean comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial report, and are intended to be read only in relation to the amounts and other …
ASA 710
Definition
6(c)
Comparative financial reports means comparative information where amounts and other disclosures for the prior period are included for comparison with the financial report of the current period but, if audited, are referred to in the auditor’s opinion. …
ASA 710
Definition
Aus 6.1
In accordance with the applicable financial reporting framework of the Corporations Act 2001 and Australian Accounting Standards, comparative information refers to corresponding figures. For purposes of this Auditing Standard, references to “prior period” …
ASRE 2415
Definition
6
For the purposes of this Auditing Standard on Review Engagements, the following terms have the meanings attributed below: …
ASA 101
Definition
10(c)
Australian Auditing Standards (ASAs) means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act – as defined in paragraph 10(d) ; ASA 805 Special Considerations—Audits of Single …
ASA 101
Definition
10(d)
Auditing Standards means auditing standards made under section 336 of the Corporations Act, and include: ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related …