499 definitions found.
ASQC 1
Definition
Aus 12.13
Suitably qualified external person means an individual outside the firm with the competence and capabilities to act as an engagement partner. For example: a partner of another firm, or a member (with appropriate experience) of a professional accountancy …
ASRS 4450
Definition
10
For purposes of this ASRS, the following terms have the meanings attributed below: …
ASRS 4400
Definition
13
For purposes of this ASRS, the following terms have the meanings attributed below: …
ASA 706
Definition
7
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASRE 2400
Definition
16
The AUASB Glossary [5] (the Glossary) includes the terms defined in this ASRE as well as descriptions of other terms used in this ASRE, to assist in consistent application and interpretation. For example, the terms “management” and “those charged with …
ASRE 2400
Definition
17
For purposes of this ASRE, the following terms have the meanings attributed below: …
ASRE 2400
Definition
Aus 17.1
Assurance Practitioner ―A person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance services. The term includes the engagement partner or other members of the engagement team, or, as applicable, …
ASAE 3410
Definition
14
For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …
ASRE 2410
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …