Group auditor – The group engagement partner and members of the engagement team other than component auditors. The group auditor is responsible for: Establishing the overall group audit strategy and group audit plan; Directing and supervising component …

Group audit opinion – The audit opinion on the group financial report. …

Group engagement partner – The engagement partner [11] who is responsible for the group audit. (Ref: Para. A25 ) …

Group financial report – A financial report that includes the financial information of more than one entity or business unit through a consolidation process. For purposes of this ASA, a consolidation process includes: (Ref: Para. A26–A28 ) Consolidation, …

Group management – Management responsible for the preparation of the group financial report. …

Group performance materiality – Performance materiality [12] in relation to the group financial report as a whole, as determined by the group …

Reference in this ASA to “the applicable financial reporting framework” means the financial reporting framework that applies to the group financial …

For the purpose of this GS, the following terms have the meanings attributed below: …

General Government Sector (GGS) – Defined in AASB 1049 [25] (Appendix A) and the ABS GFS Manual [26] . …

‘Machinery of Government’ (MOG) change – A MOG change refers to a restructure of existing government arrangements in the public sector that may involve the reallocation or reorganisation of government functions, responsibilities and resources between …