For the purposes of this Auditing Standard, the following terms have the meanings attributed below:
Engagement quality control reviewer means engagement quality control reviewer as defined in ASQC 1.
Firm means firm as defined in ASQC 1.
Relevant ethical requirements means ethical requirements that apply to the auditor, assurance practitioner, engagement quality control reviewer and firm. In Australia, these include the applicable requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards), issued by the Accounting Professional & Ethical Standards Board Limited in November 2018, the applicable provisions of the Corporations Act 2001 and other applicable law or regulation.