Mandate - the requirement, documented or otherwise, for an independent auditor to conduct an audit, other assurance engagement, agreed-upon procedures engagement or combination thereof. Mandates may be prescribed in legislation or regulation; or may be …

Prescribed procedures - procedures that are to be performed by the auditor in accordance with the prescribed requirements of a statutory authority, a contract or other applicable …

Prescribed report - the form and/or content of the auditor’s report is prescribed by a statutory authority, by the terms of a contract or by other applicable …

Subject matter information - the outcome of the measurement or evaluation of an underlying subject matter against the relevant criteria. [Examples include financial reports, compliance plans and attestations/declarations by responsible …

The meanings of other words and phrases used in this Guidance Statement are those included in the AUASB pronouncements and which are also reproduced in the AUASB Glossary …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

For purposes of this Auditing Standard, the following terms have the meanings attributed below: …

For purposes of this Auditing Standard, reference to: …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:  Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  …

For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the …