[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, …

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

Re-performance – the assurance practitioner’s independent execution of procedures or controls that were originally performed by the responsible …

Reporting period – the period for which a water accounting report is prepared. …

Responsible party – those charged with governance or management, as appropriate, responsible for the preparation and presentation of the general purpose water accounting report. (Ref: Para. A11-A13 …

Special purpose water accounting report – a water accounting report tailored to the information needs of a user able to command this …

Subject matter information – the information that results from applying the criteria to the underlying subject matter. The subject matter information in an engagement conducted under this Standard is the general purpose water accounting …