343 definitions found.
GS 012
Definition
28(p)
‘Limited assurance’, is defined in APS 001, in accordance with the AUASB’s Framework for Assurance Engagements . …
GS 012
Definition
28(q)
‘Prudential Requirements’ [23] , is defined in APS 001 and includes requirements imposed by: the Banking Act; Regulations (made under the Banking Act); APRA Prudential Standards (made under the Banking Act); the FSCODA; APRA Reporting Standards (made …
GS 012
Definition
28(r)
‘Reasonable assurance’, is defined in APS 001, in accordance with the AUASB’s Framework for Assurance Engagements . …
GS 012
Definition
28(s)
‘Routine reporting’, refers to the appointed auditor’s responsibility under APS 310, 3PS 310 and APS 910 to report to APRA and the ADI and/or Level 3 head, on an annual basis, in relation to the matters identified in paragraphs 48-57 of this Guidance …
GS 012
Definition
28(t)
‘Specified ADI Reporting Forms’, means APRA ADI Reporting Forms listed in APS 310 Attachment A – Data Collections subject to reasonable and/or limited assurance . …
GS 012
Definition
28(u)
‘Standardised ADI’, means an ADI that uses the standardised measurement approaches, available under APRA Prudential Standards, for capital adequacy purposes in respect of the whole of its operations. See also paragraph 28(d) …
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 …