343 definitions found.
ASAE 3000
Definition
12(u)
Professional scepticism ―An attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement, and a critical assessment of …
ASAE 3000
Definition
12(v)
Responsible party ―The party(ies) responsible for the underlying subject matter. (Ref: Para. A37 ) …
ASAE 3000
Definition
12(w)
Risk of material misstatement ―The risk that the subject matter information is materially misstated prior to the engagement. …
ASAE 3000
Definition
12(x)
Subject matter information ―The outcome of the measurement or evaluation of the underlying subject matter against the criteria, i.e., the information that results from applying the criteria to the underlying subject matter. (Ref: Para. A19 …
ASAE 3000
Definition
12(y)
Underlying subject matter ―The phenomenon that is measured or evaluated by applying criteria. …
ASAE 3000
Definition
13
For the purposes of this ASAE and other ASAEs, references to “appropriate party(ies)” should be read hereafter as “the responsible party, the measurer or evaluator, or the engaging party, as appropriate.” (Ref: Para. A20 , A37 …
ASA 580
Definition
7
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. …
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 …
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: …