499 definitions found.
GS 002
Definition
9(g)
Reasonable assurance engagement means an assurance engagement in which the RSE auditor reduces engagement risk to an acceptably low level in the circumstances of the engagement as the basis for the RSE auditor’s conclusion. The RSE auditor’s conclusion is …
GS 002
Definition
9(h)
RSE under section 10(1) of the SIS Act means: a regulated superannuation fund; or an approved deposit fund; or a pooled superannuation trust; but does not include a self-managed superannuation …
GS 002
Definition
9(i)
Reliability under the Australian Accounting Standards Board’s Framework for the Preparation and Presentation of Financial Statements means information has the quality of reliability “… when it is free from material error and bias and can be depended upon …
GS 006
Definition
6
For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …
GS 006
Definition
7
For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …
GS 009
Definition
11
A SMSF meets the definition of a SMSF of the SISA [12] if: it has fewer than five members;; each individual trustee or director of the corporate trustee is a member of the fund, unless it is a single member fund, in which case the sole member is either: a …
GS 009
Definition
12
A SMSF does not fail to satisfy the definition of a SMSF of the SISA [14] if: a member of the fund has died and the legal personal representative of the member is a trustee of the fund or a director of a body corporate that is the trustee of the fund, in …
GS 009
Definition
13
An approved SMSF auditor [16] is a person who is registered as an approved SMSF auditor with ASIC [17] but does not include: a person for whom an order disqualifying or suspending the registration of that person from being an approved SMSF auditor is in …
ASAE 3402
Definition
9
For purposes of this ASAE, the following terms have the meanings attributed below: …
ASAE 3402
Definition
Aus 9.1
In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …