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11 Dec. 2018

AUASB issues the updated AUASB Glossary

The AUASB has released the updated AUASB Glossary, which sets out the terms defined, or used in, the suite of AUASB Standards. A number of general terms are included to provide useful guidance to auditors and assurance practitioners.

The AUASB Glossary (September 2018) is operative from 12 September 2018 and from that date replaces the extant AUASB Glossary (October 2009). The AUASB intends to update the AUASB Glossary periodically in future.