The AUASB Glossary sets out terms defined or used in the AUASB Standards. The words are defined in the context of the principal usage.
The AUASB Glossary does not itself establish requirements for the performance of audit, review, assurance or related service engagements. Accordingly, the AUASB has not issued the AUASB Glossary as an Auditing Standard for the purposes of the Corporations Act 2001.
The AUASB updates the AUASB Glossary periodically.
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