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ASA 101
Definition
8(a)
Auditing Standards means auditing standards made under section 336 of the Corporations Act 2001 (the “Act”), and include: ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other …
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ASA 101
Definition
8(b)
Australian Auditing Standards means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 Special Considerations—Audits of Single Financial Statements and Specific …
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ASA 101
Definition
8
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
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ASRE 2415
Definition
6(a)
A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …
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ASRE 2415
Definition
6(b)
A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …
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ASRE 2415
Definition
6(c)
Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …
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ASRE 2415
Definition
6
For the purposes of this Auditing Standard on Review Engagements, the following terms have the meanings attributed below: …
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ASRE 2415
Definition
7
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 …
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ASRE 2415
Definition
8
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 …
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ASA 320
Definition
9(a)
Performance materiality means the amount or amounts set by the auditor at less than materiality for the financial report as a whole to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements …
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