28 paragraphs found
A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …
A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …
Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …
This Auditing Standard on Review Engagements is operative for financial reporting periods ending on or after 30 June 2010 . [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
When a company limited by guarantee, or an entity reporting under the ACNC Act, or an entity reporting under other applicable legislation or regulation, elects to have its financial report reviewed instead of audited, an auditor who has conducted an audit …
When a company limited by guarantee, or an entity reporting under the ACNC Act, or an entity reporting under other applicable legislation or regulation, elects to have its financial report reviewed instead of audited, an auditor who has not conducted an …
The objective of the auditor, is to plan and perform the review of a financial report prepared by a company limited by guarantee or an entity reporting under the ACNC Act or under other applicable legislation or regulation, to enable the auditor to …
For purposes of this Auditing Standard, requirements under ASRE 2400 (issued August 2008) are identified in bold‑type in that standard. …
For the purposes of this Auditing Standard on Review Engagements, the following terms have the meanings attributed below: …