System―The function or service at the entity, location or operational facility for which the controls are being reported upon by the assurance …

Test of controls―A procedure designed to evaluate the design, description, implementation or operating effectiveness of controls in achieving the identified control …

Tolerable rate of deviation―A rate of deviation in the operation of control procedures as designed in respect of which the assurance practitioner seeks to obtain an appropriate level of assurance that the rate of deviation set by the assurance …

User entity―An entity that uses a service organisation. …

For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …

Applicable criteria – The criteria used by the entity to quantify and report its emissions in the GHG statement. …

Assertions – Representations by the entity, explicit or otherwise, that are embodied in the GHG statement, as used by the assurance practitioner to consider the different types of potential misstatements that may …

Base year – A specific year or an average over multiple years against which an entity’s emissions are compared over time. …

Cap and trade – A system that sets overall emissions limits, allocates emissions allowances to participants, and allows them to trade allowances and emission credits with each …

Comparative information – The amounts and disclosures included in the GHG statement in respect of one or more prior periods. …