Sustainability Standards – those standards made for the purposes of the Act pursuant to section 336A of the Act. …

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

Engagement quality review – 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 on or before the date of the engagement …

Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality …

[Deleted by the AUASB. Refer Aus 13.1 ] …

d. ‘Relevant ethical requirements’ means:  i. for sustainability assurance engagements, ‘relevant ethical requirements’ as defined in ASSA 5000 General Requirements for Sustainability Assurance Engagements (ASSA 5000); and  ii. for engagements other than …

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

Those charged with governance – The person(s) or organisation(s) (e.g., a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity.  This includes overseeing …

Management – The person(s) with executive responsibility for the conduct of the entity’s operations.  For some entities in some jurisdictions, management includes some or all of those charged with governance, for example, executive members of a governance …

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