Limited assurance ―The level of assurance obtained where engagement risk is reduced to a level that is acceptable in the circumstances of the engagement, but where that risk is greater than for a reasonable assurance engagement, as the basis for …

[Deleted by the AUASB.  Refer Aus 17.1(l)] …

Professional judgement ―The application of relevant training, knowledge and experience, within the context provided by assurance, accounting and ethical standards, in making informed decisions about the courses of action that are appropriate in the …

[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, …

The auditor may assist the AGM planning process by meeting with the chair of the AGM and those charged with governance in an AGM planning meeting, and/or by having discussions with directors, management, and/or audit committee members, to ascertain …

The auditor may discuss the protocol for questions at the AGM with the chair of the AGM prior to the meeting. Usually, the chair of the AGM will communicate to the meeting the protocol for presenting questions and, as a rule, questions are to be addressed …

Questions directed to the auditor by the chair of the AGM may not be within the scope of the audit or the auditor’s responsibilities. The auditor may refer such questions back to the chair of the AGM. If the question is about an area where the …