539 definitions found.
ASA 700
Definition
7(b)
General purpose framework – A financial reporting framework designed to meet the common financial information needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance framework. The term “fair …
ASA 700
Definition
7(c)
Unmodified opinion – The opinion expressed by the auditor when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. …
ASA 700
Definition
8
[Deleted by the AUASB. Refer Aus 8.1 and Aus 8.2] [8] …
ASA 700
Definition
Aus 8.1
Financial Report means, for the purpose of the Corporations Act 2001 , [*] financial statements for the year or the half‑year and notes to the financial statements, and the directors’ declaration about the statements and …
ASA 700
Definition
Aus 8.2
Financial Report means, for purposes other than the Corporations Act 2001 , a complete set of financial statements, [#] and an assertion statement by those responsible for the financial report. …
ASA 700
Definition
Aus 9.1
Reference to “Australian Accounting Standards” in this Auditing Standard means the Australian Accounting Standards issued by the Australian Accounting Standards Board, and reference to “International Financial Reporting Standards” (IFRSs), means the …
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 …