Responsible party of the entity means those charged with governance of the entity (ordinarily the Board of Directors) who are responsible for the preparation of the offering document, and who engage the auditor to issue a comfort letter to the requesting …

Underwriter means any person or their agent who has purchased, or intends to purchase securities from an issuer with a view to, or offers or sells for an issuer in connection with, the distribution of any security, or participates or has a direct or …

Underwriting agreement means a formal agreement between the underwriter(s) and the responsible party of the entity with respect to the entity’s offering document.  It may specify the form and content of the comfort letter to be requested of the auditor, …

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

Applicable criteria – The criteria used by the responsible party when compiling the pro forma financial information. Criteria may be established by applicable law or regulation or in the absence of established criteria, be developed by the responsible …

Pro forma adjustments – In relation to unadjusted financial information, these include: Adjustments to unadjusted financial information that illustrate the impact of a significant event(s) or transaction(s) (“events” or “transactions”) as if the event had …

[Deleted by the AUASB. Refer Aus 11.1. ] …

Prospectus – A document issued pursuant to applicable law or regulation relating to the entity’s securities on which it is intended that a third party should make an investment …

Published financial information – Financial information of the entity or of an acquiree or a divestee that is made available publicly. …

[Deleted by the AUASB. Refer Aus 11.3. ] …