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

Assurance practitioner means assurance practitioner as defined in ASQM 1 . …

Auditor means auditor as defined in ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards . …

Engagement quality reviewer means engagement quality reviewer as defined in ASQM 1 .   …

Relevant ethical requirements means ethical requirements that apply to the auditor, assurance practitioner, engagement quality reviewer and firm. In Australia, these include the applicable requirements of APES 110 Code of Ethics for Professional …

For purposes of this Auditing Standard, reference to: …

“Element of a financial statement” or “element” means an “element, account or item of a financial statement;” …

“Australian Accounting Standards” means the Australian Accounting Standards issued by the Australian Accounting Standards Board; and …

A single financial statement or to a specific element of a financial statement includes the related disclosures.  (Ref: Para.  A2 …

For purposes of this ASAE and other ASAEs, unless indicated to the contrary, the following terms have the meanings attributed below. (Ref: Para. A27 …