343 definitions found.
ASA 220
Definition
Aus 12.4
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
ASA 220
Definition
12(l)
Response (in relation to a system of quality management) – Policies or procedures designed and implemented by the firm to address one or more quality risk(s): Policies are statements of what should, or should not, be done to address a quality risk(s). …
ASA 220
Definition
12(m)
Staff – Professionals, other than partners, including any experts the firm employs. …
ASA 500
Definition
5
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 500
Definition
5(a)
Accounting records means the records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers, journal entries and other adjustments to the …
ASA 500
Definition
5(b)
Appropriateness (of audit evidence) means the measure of the quality of audit evidence; that is, its relevance and its reliability in providing support for the conclusions on which the auditor’s opinion is …
ASA 500
Definition
5(c)
Audit evidence means information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial report and information …
ASA 500
Definition
5(d)
External information source means an external individual or organisation that provides information that has been used by the entity in preparing the financial report, or that has been obtained by the auditor as audit evidence, when such information is …
ASA 500
Definition
5(e)
Management’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial …
ASA 500
Definition
5(f)
Sufficiency (of audit evidence) means the measure of the quantity of audit evidence. The quantity of the audit evidence needed is affected by the auditor’s assessment of the risks of material misstatement and also by the quality of such audit …