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 purpose of this GS, the following terms have the meanings attributed below: …

Audit Office of the Auditor-General ( Audit Office ) – Public sector equivalent of ‘firm’ (as defined in 137(h) below). Auditor-General and staff employed by the Auditor-General to perform audit engagements or audit procedures for or on behalf of the …

Auditor-General – The individual appointed as the Auditor-General (the appointed statutory auditor) or acting as such. …

Audit Service Provider [53] – Private sector auditor or firm who has been contracted to perform an audit engagement or audit procedures for or on behalf of the …

Engagement Leader – In the context of this GS, the term ‘Engagement Leader’ is used to refer to the individual assigned responsibility for the audit engagement and its performance in practice, and who is either the Signing Officer (as defined in 137(i) …

Engagement Partner – Defined in ASQM 1/ASA 220 [54] as “the partner or other individual, appointed by the firm, who is responsible for the audit engagement and its performance, and for the auditor’s report that is issued on behalf of the firm, and who, …

Engagement Quality Review (EQR) – Defined in ASQM 1/ASQM 2/ASA 220 [57] as “an objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed …