International Standards on Auditing definition

International Standards on Auditing means the International Standards on Auditing issued by International Federation of Accountants;
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International Standards on Auditing means auditing standards set by the International Auditing and Assurance Standards Board, as amended from time to time;
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International Standards on Auditing or “ISA” means the International Standards on Auditing formulated by the International Auditing and Assurance Standards Board;
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Examples of International Standards on Auditing in a sentence

  • We conducted our audit in accordance with International Standards on Auditing.

  • A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit.

  • Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland).

  • Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with approved standards on auditing in Malaysia and International Standards on Auditing will always detect a material misstatement when it exists.

  • Basis for opinionWe conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law.


More Definitions of International Standards on Auditing

International Standards on Auditing means professional standards for the performance of financial audits of financial information. These standards are issued by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB);
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International Standards on Auditing means auditing standards issued by the International Auditing and Assurance Standards Board (IAASB);
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International Standards on Auditing means the standards approved by the Council of the International Federation of Accountants, as amended from time to time;
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International Standards on Auditing means, at any time, the most recent international auditing standards, and any other pronouncements, issued by the International Federation of Accountants or its successors and assigns;
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International Standards on Auditing or “ISA” means the International Standards on Auditing as issued by the International Federation of Accountants through the International Auditing and Assurance Standards Board; “IRBA” means the Independent Regulatory Board for Auditors; “Issued Share Capital” means the issued Share capital of the Company as at the Listing Date, each of no-par value; “Issuer Regulation Committee” means the committee responsible for listing matters, established by the CTSE Board, with the responsibility of ensuring compliance with the Listings Requirements and taking the appropriate actions as may be necessary to manage non-compliance with the Listings Requirements by Listed companies, and any risks arising as a result of non-compliance; “Issuer Regulation Division” means the division of CTSE which carries out the day-to-day administration, management, enforcement, and implementation of the CTSE Listing Requirements and the CTSE Rules; “King IV” or “King Report” means the King IV Report on Corporate Governance for South Africa 2016, as amended from time to time; “Last Practicable Date” means the last practicable date prior to the finalisation of this Listing Particulars, being Friday, 10 December 2021; “Legal Advisors” means Cliffe Dekker Hofmeyr (Registration Number: 2008/078923/21) and 7 Ray Close Consulting (Pty) Ltd Registration Number: 2020/437479/07) trading as RH Legal both being incorporated companies in accordance with the company laws of South Africa, being the legal advisors to the Company; “List” or “Listing” or “Listed” means admitted to the Official List of CTSE, and the term “Listing” shall be construed accordingly, it being anticipated that the listing and dealing in the Ordinary Shares of the Company and the A Preference Shares are expected to commence on the Listing Date; “Listing Date” or “Ordinary Shares Listing Date” means the expected date on which the Listing of the Ordinary Shares will become effective, being at the commencement of trade on Friday, 10 December 2021; “Listing Particulars” or “Listing Particular Document” or “Document” means this Listing Particulars Document relating to the Company, dated Friday, 10 December 2021, which has been prepared in accordance with the CTSE Listing Requirements and the Companies Act; “Listing Undertaking” means the undertaking provided by the Company to CTSE in anticipation of the Listing, which undertaking is in the form set out in Appendix 4 to the CTSE Listing Requirements; “Majority Investor” or “Majority H...
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International Standards on Auditing means auditing standards issued by the IAASB; "licensed auditor" means a person who is issued a licence under section 33;
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International Standards on Auditing means the International Standards on Auditing formulated by the International Auditing Practices Committee of the International Federation of Accountants;
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