343 definitions found.
GS 004
Definition
9(c)
General insurer means, under section 11 of the Insurance Act 1973 (the Act) as amended, a body corporate that is authorised in writing by APRA, under section 12 of the Act, to carry on general insurance business in Australia. The term ‘general insurer …
GS 004
Definition
9(d)
Group Auditor of a Level 2 insurance group, under GPS 310 must be one of the following persons: the Appointed Auditor of the parent entity where the parent entity is an insurer; the Appointed Auditor of an APRA authorised insurer within the group; or a …
GS 004
Definition
9(e)
Level 2 insurance group (insurance group), under Prudential Standard GPS 001 Definitions [3] is: where there is no authorised NOHC and an insurer has controlled entities, the consolidation of the insurer and its controlled entities; or where there is an …
GS 004
Definition
9(f)
Parent Entity of a Level 2 insurance group, under GPS 310 is: where the Level 2 insurance group is headed by an authorised NOHC, the authorised NOHC; and where the Level 2 insurance group is headed by an insurer, the insurer. APRA may, in writing, …
GS 004
Definition
9(g)
Yearly Statutory Accounts, in relation to a body corporate, means the reporting documents [4] that the body corporate is required to lodge with APRA in respect of a financial year, under section 13 of the Financial Sector (Collection of Data) …
GS 003
Definition
10
For the purposes of this Guidance Statement, the following items have the meanings attributed below: …
GS 003
Definition
10(b)
AUASB Standards ― Australian Auditing Standards and Standards on Assurance Engagements, Standards on Review Engagements and Standards on Related …
GS 003
Definition
10(c)
Assurance Engagement ― An engagement in which an auditor 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 about the subject …
GS 010
Definition
18
The auditor may assist the AGM planning process by meeting with the chair of the AGM and those charged with governance in an AGM planning meeting, and/or by having discussions with directors, management, and/or audit committee members, to ascertain …