493 definitions found.
ASRS 4400
Definition
13(k)
Relevant ethical requirements – Ethical requirements the engagement team is subject to when undertaking agreed-upon procedures engagements. These requirements ordinarily comprise the Accounting Professional & Ethical Standards Board (APESB)’s Code of …
ASRS 4400
Definition
13(l)
Responsible party – The party(ies) responsible for the subject matter on which the agreed-upon procedures are performed. …
ASA 450
Definition
4(a)
Misstatement means a difference between the reported amount, classification, presentation, or disclosure of a financial report item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the …
ASA 450
Definition
4(b)
Uncorrected misstatements means misstatements that the auditor has accumulated during the audit and that have not been corrected. …
ASAE 3410
Definition
14(a)
Applicable criteria – The criteria used by the entity to quantify and report its emissions in the GHG statement. …
ASAE 3410
Definition
14(b)
Assertions – Representations by the entity, explicit or otherwise, that are embodied in the GHG statement, as used by the assurance practitioner to consider the different types of potential misstatements that may …
ASAE 3410
Definition
14(c)
Base year – A specific year or an average over multiple years against which an entity’s emissions are compared over time. …
ASAE 3410
Definition
14(d)
Cap and trade – A system that sets overall emissions limits, allocates emissions allowances to participants, and allows them to trade allowances and emission credits with each …
ASAE 3410
Definition
14(e)
Comparative information – The amounts and disclosures included in the GHG statement in respect of one or more prior periods. …
ASAE 3410
Definition
14(f)
Emissions – The GHGs that, during the relevant period, have been emitted into the atmosphere or would have been emitted into the atmosphere had they not been captured and channelled into a sink. Emissions can be categorised as: Direct emissions (also …