Sufficiency (of audit evidence) means the measure of the quantity of audit evidence. The quantity of the audit evidence needed is affected by the auditor’s assessment of the risks of material misstatement and also by the quality of such audit …

For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …

Auditor’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence.  An auditor’s …

“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …

Expertise means skills, knowledge and experience in a particular field. …

Management’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial …

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

Special purpose financial statements – Financial statements prepared in accordance with a special purpose framework. (Ref: Para.A4) …

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 framework. [2] …

Special purpose financial report means a complete set of financial statements [*] , including an assertion statement [#] by those responsible for the financial report, prepared in accordance with a special purpose framework. …