AASBAustralian Accounting Standards Board
AASB 1054AASB 1054 Australian Additional Disclosures
ACAGAustralasian Council of Auditors General
AICDAustralian Institute of Company Directors
ANAOAustralian National Audit Office
APESBAccounting Professional and Ethical Standards Board
APES 330APES 330 Insolvency Services
APRAAustralian Prudential Regulation Authority
ASAsAustralian Auditing Standards
ASA 102
Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements
ASA 200
Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards
ASA 220
Auditing Standard ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information
ASA 240
Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report
ASA 540
Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures
ASA 570Auditing Standard ASA 570 Going Concern
ASICAustralian Securities and Investments Commission
ASIC ActAustralian Securities and Investments Commission Act 2001
Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements
ASXAustralian Securities Exchange
AUASBAustralian Auditing and Assurance Standards Board
BDOBDO Australia
CA ANZChartered Accountants Australia and New Zealand
CADBCompanies Auditors Disciplinary Board
Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004
CMACompetition and Markets Authority
Code of Ethics
APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
the committee
Parliamentary Joint Committee on Corporations and Financial Services
Corporations ActCorporations Act 2001
CPS 220Prudential Standard CPS 220 Risk Management
DFRsDigital Financial Reports
EUEuropean Union
FRCFinancial Reporting Council
G100Group of 100
GPFSsGeneral-Purpose Financial Statements
IAASBInternational Auditing and Assurance Standards Board
IASBInternational Accounting Standards Board
IESBAInternational Ethics Standards Board for Accountants
IPAInstitute of Public Accountants
MFRmandatory firm rotation
NABNational Australia Bank
PCAOBPublic Company Accounting Oversight Board
PIEPublic Interest Entity
RCAregistered company auditor
RSMRSM Australia
SECSecurities and Exchange Commission
SOXSarbanes–Oxley Act of 2002
SPFSsSpecial-Purpose Financial Statements
UKUnited Kingdom
USUnited States

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