Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . (Ref: Para. …

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

Audit documentation means the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as “working papers” or “workpapers” are also sometimes …

Audit file means one or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific …

Experienced auditor means an individual (whether internal or external to the firm) who has practical audit experience, and a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory requirements; The …

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

Fraud means an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …

Fraud risk factors means events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit …

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Non‑compliance – Acts of omission or commission, intentional or unintentional, committed by the entity, or by those charged with governance, by management or …

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