Pervasive – A term used, in the context of misstatements, to describe the effects on the financial report of misstatements or the possible effects on the financial report of misstatements, if any, that are undetected due to an inability to obtain …

Modified opinion – A qualified opinion, an adverse opinion or a disclaimer of opinion on the financial report. …

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Key audit matters —Those matters that, in the auditor’s professional judgement, were of most significance in the audit of the financial report of the current …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: Performance materiality means the amount or amounts set by the auditor at less than materiality for the financial report as a whole to reduce aggregation …

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

Complementary user entity controls means controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives, are identified in the description of its …

Report on the description and design of controls at a service organisation (referred to in this Auditing Standard as a type 1 report) means a report that comprises: A description, prepared by management of the service organisation, of the service …

Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in this Auditing Standard as a type 2 report) means a report that comprises: A description, prepared by management of the service …

Service auditor means an auditor who, at the request of the service organisation, provides an assurance report on the controls of a service …

Service organisation means a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are part of those entities’ information systems relevant to financial …