For the purposes of this Auditing Standard, the following term has the meaning attributed below: Non‑compliance – Acts of omission or commission, intentional or unintentional, committed by the entity, or by those charged with governance, by management or …

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

Engagement partner [3] – 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, where required, has the …

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 12.1] …

Engagement team – All partners and staff performing the audit engagement, and any other individuals who perform audit procedures on the engagement, excluding an auditor’s external expert [4] . [5] …

Firm – A sole practitioner, partnership or corporation or other entity of assurance practitioners, or public sector equivalent. (Ref: Para. A26) …

Network firm – A firm or entity that belongs to the firm’s network. (Ref: Para. A27) …

Network – A larger structure: (Ref: Para. A27) That is aimed at cooperation, and That is clearly aimed at profit or cost-sharing or shares common ownership, control or management, common quality management policies or procedures, common business strategy, …