31386 paragraphs found
Relevant Date means as applicable: the allotment date; the effective date of the relevant proposed fundraising; the implementation date of the relevant proposed merger transaction; or in the case of a scheme of arrangement, the date of the shareholders or …
Responsible party means those charged with governance of the entity (ordinarily the Board of Directors), who are also responsible for the preparation and issuance of the financial information included in the document. It may also mean the management of …
Stated basis of preparation means the basis on which the responsible party has chosen to prepare the financial information that is acceptable in view of the nature and objective of the document, or as required by applicable law or regulation. A stated …
Subsequent events mean events or facts that become known to the assurance practitioner after the date of the assurance report and prior to the relevant …
Takeover means the acquisition of control of listed or unlisted entities conducted in accordance with Chapter 6 of the Corporations Act 2001 …
ASQC 1 requires the firm to establish a monitoring process designed to provide it with reasonable assurance that the policies and procedures relating to the system of quality control are relevant, adequate and operating effectively. …
(Ref: Para. 2 , 4 , 12(c) , A8 , A66 ) Introduction In identifying, assessing and responding to the risks of material misstatement at the assertion level for an accounting estimate and related disclosures, this Auditing Standard requires the auditor to …
(Ref: Para. A146 ) Matters that the auditor may consider communicating with those charged with governance with respect to the auditor’s views about significant qualitative aspects of the entity’s accounting practices related to accounting estimates and …
(Ref: Para. A25 ) This Appendix lists matters that the auditor may consider for inclusion in any agreement with an auditor’s external expert. The following list is illustrative and is not exhaustive; it is intended only to be a guide that may be used in …