Responsible party ―The party(ies) responsible for the underlying subject matter. (Ref: Para. A37 ) …

Risk of material misstatement ―The risk that the subject matter information is materially misstated prior to the engagement. …

Subject matter information ―The outcome of the measurement or evaluation of the underlying subject matter against the criteria, i.e., the information that results from applying the criteria to the underlying subject matter. (Ref: Para. A19 …

Underlying subject matter ―The phenomenon that is measured or evaluated by applying criteria. …

For the purposes of this ASAE and other ASAEs, references to “appropriate party(ies)” should be read hereafter as “the responsible party, the measurer or evaluator, or the engaging party, as appropriate.” (Ref: Para.  A20 ,  A37 …

For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …

Attestation engagement on compliance ―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator evaluates compliance with the compliance requirements. The outcome of that …

Compliance activity (subject matter or underlying subject matter) ―The activity that is undertaken to meet the compliance requirement(s). …

Compliance engagement –An assurance engagement in which an assurance practitioner expresses a conclusion after evaluating an entity’s compliance with the compliance …

Compliance framework –A framework adopted by the entity, which is designed to ensure that the entity achieves compliance, and includes governance structures, programs, processes, systems, controls and …