For the purposes of this Auditing Standard, the following terms have the meanings attributed below:

Assurance practitioner means an individual, firm^[8] , or other organisation, whether in public practice, industry and commerce, or the public sector, conducting assurance engagements or related services engagements^[9].

AUASB Standards means standards issued by the AUASB, comprising:

1. Australian Auditing Standards (ASAs) – as defined in paragraph 10(c);
2. Standards on Review Engagements (ASREs);
3. Standards on Assurance Engagements (ASAEs); and
4. Standards on Related Services (ASRSs).

Australian Auditing Standards (ASAs) means the suite of auditing standards issued by the AUASB, comprising:

1. Auditing Standards made under section 336 of the Corporations Act – as defined in paragraph 10(d);
2. ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement; and
3. ASA 810 Engagements to Report on Summary Financial Statements.

Auditing Standards means auditing standards made under section 336 of the Corporations Act, and include:

1. ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements;
2. ASQM 2 Engagement Quality Reviews;
3. ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity; and
4. ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation.