539 definitions found.
ASA 450
Definition
4(a)
Misstatement means a difference between the reported amount, classification, presentation, or disclosure of a financial report item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the …
ASA 450
Definition
4(b)
Uncorrected misstatements means misstatements that the auditor has accumulated during the audit and that have not been corrected. …
ASA 705
Definition
5(a)
Pervasive – A term used, in the context of misstatements, to describe the effects on the financial report of misstatements or the possible effects on the financial report of misstatements, if any, that are undetected due to an inability to obtain …
ASA 705
Definition
5(b)
Modified opinion – A qualified opinion, an adverse opinion or a disclaimer of opinion on the financial report. …
ASA 720
Definition
12
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
ASA 720
Definition
12(a)
Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …
ASA 720
Definition
12(b)
Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …
ASA 720
Definition
12(c)
Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …
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 …