499 definitions found.
ASRE 2400
Definition
17(b)
Engagement risk ―The risk that the assurance practitioner expresses an inappropriate conclusion when the financial statements are materially …
ASRE 2400
Definition
17(c)
General purpose financial statements ―Financial statements prepared in accordance with a general purpose framework. …
ASRE 2400
Definition
17(d)
General purpose framework ―A financial reporting framework designed to meet the common financial needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance …
ASRE 2400
Definition
17(e)
Enquiry ―Enquiry consists of seeking information of knowledgeable persons from within or outside the entity. …
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. …
ASAE 3000
Definition
12(v)
Responsible party ―The party(ies) responsible for the underlying subject matter. (Ref: Para. A37 ) …