An approved SMSF auditor [16] is a person who is registered as an approved SMSF auditor with ASIC [17] but does not include: a person for whom an order disqualifying or suspending the registration of that person from being an approved SMSF auditor is in …

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. …

Emissions – The GHGs that, during the relevant period, have been emitted into the atmosphere or would have been emitted into the atmosphere had they not been captured and channelled into a sink. Emissions can be categorised as: Direct emissions (also …

Emissions deduction – Any item included in the entity’s GHG statement that is deducted from the total reported emissions, but which is not a removal; it commonly includes purchased offsets, but can also include a variety of other instruments or mechanisms …

Emissions factor – A mathematical factor or ratio for converting the measure of an activity (for example, litres of fuel consumed, kilometres travelled, the number of animals in husbandry, or tonnes of product produced) into an estimate of the quantity of …