367 paragraphs found
Reasonable grounds means, in relation to a statement made, that there must be a sufficient objective foundation for that statement. …
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 …
The quantity of evidence obtained by the assurance practitioner is a measure of the sufficiency of the evidence, whilst the quality of the evidence obtained is a measure of its appropriateness; that is, its relevance and its reliability. [83] The extent …
The assurance practitioner’s reading of the other information does not infer any assurance on that information, as the assurance practitioner reads it only to establish if there are any material inconsistencies or misstatements which may impact the …
In considering the impact of an identified event(s), transaction(s), correction(s) or error(s), the assurance practitioner takes into account issues such as: the potential for such event(s), condition(s), transaction(s) or error(s) to materially affect …
If there are event(s), condition(s), transaction(s) or error(s) omitted from the document, which come to the assurance practitioner’s attention after: the document has been lodged with the appropriate regulatory body, if it is a public document; or the …