Professional scepticism ―An attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement, and a critical assessment of …

Responsible party ―The party(ies) responsible for the underlying subject matter. (Ref: Para. A37 ) …

Risk of material misstatement ―The risk that the subject matter information is materially misstated prior to the engagement. …

Subject matter information ―The outcome of the measurement or evaluation of the underlying subject matter against the criteria, i.e., the information that results from applying the criteria to the underlying subject matter. (Ref: Para. A19 …

Underlying subject matter ―The phenomenon that is measured or evaluated by applying criteria. …

For the purposes of this ASAE and other ASAEs, references to “appropriate party(ies)” should be read hereafter as “the responsible party, the measurer or evaluator, or the engaging party, as appropriate.” (Ref: Para.  A20 ,  A37 …

Applicable financial reporting framework means the financial reporting framework adopted by the entity in the preparation of general or special purpose financial information of the entity that is acceptable based on the nature of the entity or as required …

Addressees mean the parties to whom the auditor addresses the comfort letter, and includes the requesting parties and the responsible party of the …

Auditor means the person or firm appointed to audit an entity’s financial report.  …

Auditor’s statement means a statement made by the auditor that based on the procedures performed, nothing has come to the auditor’s attention that caused the auditor to believe that specified matters do not meet specified …