For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Substantive procedure means an audit procedure designed to detect material misstatements at the assertion level.  Substantive procedures comprise: Tests of details (of classes of transactions, account balances, and disclosures); and Substantive analytical …

Test of controls means an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion …

A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …

A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …

Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …

The term “auditor” as used in this Auditing Standard on Review Engagements, refers to a registered company auditor or an individual: taken to be a registered company auditor under section 324BE of the Act; and/or permitted under the ACNC Act to conduct …

The term “financial report” , as used in this Auditing Standard on Review Engagements, refers to a financial report for a financial year.  A financial report for a financial year may be for a period that is greater than or less than 12 …

Special purpose financial statements – Financial statements prepared in accordance with a special purpose framework. (Ref: Para.A4) …