499 definitions found.
ASA 580
Definition
8
For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.” Furthermore, in the case of a fair presentation framework, management is responsible for the …
ASAE 3000
Definition
12
For purposes of this ASAE and other ASAEs, unless indicated to the contrary, the following terms have the meanings attributed below. (Ref: Para. A27 …
ASAE 3000
Definition
12(a)
Assurance engagement ―An engagement in which an assurance practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party …
ASAE 3000
Definition
Aus 12.1
Assurance practitioner ―The individual, firm, or other organisation, whether in public practice, industry and commerce, or the public sector conducting an assurance engagement. Where this ASAE expressly intends that a requirement or responsibility be …
ASAE 3000
Definition
Aus 12.2
Assurance practitioner’s expert ―An individual or organisation possessing expertise in a field other than assurance, whose work in that field is used by the assurance practitioner to assist the assurance practitioner in obtaining sufficient appropriate …
ASAE 3000
Definition
12(b)
Assurance skills and techniques ―Those planning, evidence gathering, evidence evaluation, communication and reporting skills and techniques demonstrated by an assurance practitioner that are distinct from expertise in the underlying subject matter of any …
ASA 810
Definition
4
For purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 805
Definition
6
For purposes of this Auditing Standard, reference to: …
ASQC 1
Definition
12
For the purposes of this Auditing Standard , the following terms have the meanings attributed below: …
ASQC 1
Definition
Aus 12.1
Assurance engagement means an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users, other than the responsible party, about the outcome of the evaluation or measurement of …