343 definitions found.
ASRE 2410
Definition
5(a)
An interim financial report means a financial report that is prepared in accordance with an applicable financial reporting framework [1] for a period that is shorter than the entity’s financial …
ASRE 2410
Definition
5(b)
A financial report means a complete set of financial statements including the related notes and an assertion statement by those responsible for the financial report. The related notes ordinarily comprise a summary of significant accounting policies and …
ASRE 2410
Definition
5(c)
An applicable financial reporting framework means a financial reporting framework adopted by management, and where appropriate, those charged with governance, in the preparation of the financial report that is acceptable in view of the nature of the …
ASA 706
Definition
7(a)
Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ …
ASA 706
Definition
7(b)
Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s …
ASA 220
Definition
12
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 220
Definition
12(a)
Engagement partner [3] – The partner or other individual, appointed by the firm, who is responsible for the audit engagement and its performance, and for the auditor’s report that is issued on behalf of the firm, and who, where required, has the …
ASA 220
Definition
12(b)
Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement …
ASA 220
Definition
12(c)
Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality …