ABBREVIATIONS
The following abbreviations are used by the AASB and AUASB in this report:
AASB | Australian Accounting Standards Board |
ACNC | Australian Charities and Not-for-profits Commission |
ANAO | Australian National Audit Office |
AOSSG | Asian-Oceanian Standard-Setters Group |
Australian Prudential Regulation Authority | |
ASA | Australian Auditing Standard |
ASAE | Australian Standard on Assurance Engagements |
ASAF | Accounting Standards Advisory Forum |
ASIC | Australian Securities and Investments Commission |
ASIC Act | Australian Securities and Investments Commission Act 2001 |
ASRE | Australian Standard on Review Engagements |
AUASB | Auditing and Assurance Standards Board |
AuASB | Auditing and Assurance Standards Board (to 30 June 2004) |
BRLF | Business Reporting Leaders Forum |
CA ANZ | Chartered Accountants Australia and New Zealand |
CER | Clean Energy Regulator |
CPAA | CPA Australia |
FRC | Financial Reporting Council |
GPFS | General Purpose Financial Statements |
GST | Goods and Services Tax |
IAASB | International Auditing and Assurance Standards Board |
IAS | International Accounting Standards |
IASB | International Accounting Standards Board |
IFASS | International Forum of Accounting Standard Setters (formerly NSS) |
IFRS | International Financial Reporting Standards |
IIA | Institute of Internal Auditors |
IIRC | International Integrated Reporting Council |
IPSASB | International Public Sector Accounting Standards Board |
ISA | International Standard on Auditing |
NFP | Not-for-Profit |
NSS | National Standards Setters |
NZASB | New Zealand Accounting Standards Board |
NZAuASB | New Zealand Auditing and Assurance Standards Board |
NZ XRB | New Zealand External Reporting Board |
OHSC | Occupational Health and Safety Committee |
PGPA Act | Public Governance, Performance and Accountability Act 2013 |
PSA | Public Service Act 1999 |
RDR | Reduced disclosure requirements |
SME | Small and Medium Enterprises |
SMSF | Self-Managed Superannuation Fund |
Visit
https://www.transparency.gov.au/annual-reports/office-auditing-and-assurance-standards-board/reporting-year/2019-20-58