[Deleted by the AUASB.  Refer Aus 17.1(o)] …

Special purpose financial statements ―Financial statements prepared in accordance with a special purpose framework. …

Special purpose framework ―A financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance …

Assurance Practitioner ―A person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance services. The term includes the engagement partner or other members of the engagement team, or, as applicable, …

For the purposes of this Guidance Statement, the following items have the meanings attributed below: …

Assurance engagement means an engagement in which the RSE auditor aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the …

Internal control encompasses the following components: the control environment; the RSE licensee’s risk assessment process; information systems, including the related business processes, relevant to financial and prudential reporting, and communication; …

RSE auditor means an independent auditor(s) appointed by the RSE licensee to meet the prudential reporting requirements under SPS 310.   Under SPS 310, it is possible for the RSE licensee to have more than one RSE auditor at any time, and for an RSE …

APRA Annual Return(s) , means a form used for the collection and reporting of information in relation to the RSE licensee, as required to be provided to APRA by the RSE licensee in accordance with APRA Reporting Standards made under the FSCOD …

Limited assurance engagement means an assurance engagement in which the RSE auditor reduces engagement risk to a level that is acceptable in the circumstances of the engagement but where that risk is greater than for a reasonable assurance engagement as …