499 definitions found.
ASRS 4450
Definition
10(a)
Applicable financial reporting framework means the financial reporting framework adopted by the entity in the preparation of general or special purpose financial information of the entity that is acceptable based on the nature of the entity or as required …
ASRS 4450
Definition
10(b)
Addressees mean the parties to whom the auditor addresses the comfort letter, and includes the requesting parties and the responsible party of the …
ASAE 3420
Definition
11(a)
Applicable criteria – The criteria used by the responsible party when compiling the pro forma financial information. Criteria may be established by applicable law or regulation or in the absence of established criteria, be developed by the responsible …
ASAE 3420
Definition
11(b)
Pro forma adjustments – In relation to unadjusted financial information, these include: Adjustments to unadjusted financial information that illustrate the impact of a significant event(s) or transaction(s) (“events” or “transactions”) as if the event had …
ASAE 3420
Definition
11(d)
Prospectus – A document issued pursuant to applicable law or regulation relating to the entity’s securities on which it is intended that a third party should make an investment …
ASAE 3420
Definition
11(e)
Published financial information – Financial information of the entity or of an acquiree or a divestee that is made available publicly. …
ASAE 3150
Definition
17(a)
Attestation engagement on controls―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator, evaluates the design against the control objectives, and, if included in the …
ASAE 3150
Definition
17(b)
Anomaly―A deviation in a sample that is demonstrably not representative of deviations in a population. …