343 definitions found.
ASA 560
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 560
Definition
5(a)
Date of the financial report means the date of the end of the latest period covered by the financial report. Date of approval of the financial report means the date on which all the financial statements that comprise the financial report, including the …
ASA 560
Definition
5(b)
Date of the auditor’s report means the date the auditor dates the report on the financial report in accordance with ASA 700 . (Ref: Para. A3 ) …
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 510
Definition
4
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 510
Definition
4(a)
Initial audit engagement means an engagement in which either: The financial report for the prior period was not audited; or The financial report for the prior period was audited by a predecessor …
ASA 510
Definition
4(b)
Opening balances means those account balances that exist at the beginning of the period. Opening balances are based upon the closing balances of the prior period and reflect the effects of transactions and events of prior periods and accounting policies …
ASA 510
Definition
4(c)
Predecessor auditor means the auditor from a different audit firm, who audited the financial report of an entity in the prior period and who has been replaced by the current …
ASA 530
Definition
5
For the purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …