Evidence ―Information used by the assurance practitioner in arriving at the assurance practitioner’s conclusion. Evidence includes both information contained in relevant information systems, if any, and other information. For purposes of the ASAEs: (Ref: …

Firm ―A sole assurance practitioner, partnership or corporation or other entity of individual assurance practitioners. “Firm” should be read as referring to its public sector equivalents where …

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

Carve‑out method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, but that subservice …

Complementary user entity controls―controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives stated in the service organisation’s description …

Control objective―the aim or purpose of a particular aspect of controls.  Control objectives relate to risks that controls seek to …

Controls at the service organisation―controls over the achievement of a control objective that is covered by the service auditor’s assurance report.  (Ref: Para.  A3 …

Controls at a subservice organisation―controls at a subservice organisation to provide reasonable assurance about the achievement of a control …

Criteria―benchmarks used to evaluate or measure the underlying subject matter.  The “applicable criteria” are the criteria used for the particular …

Inclusive method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, and that subservice …