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

Assurance practitioner means a person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance …

Engagement partner should be read as referring to a public sector equivalent where relevant. …

Firm means a sole practitioner, partnership, or corporation or other entity of assurance practitioners.  Firm should be read as referring to a public sector equivalent where …

Partner means any individual with authority to bind the firm with respect to the performance of an audit of a financial report or historical financial information.  Partner should be read as referring to a public sector equivalent where …

Australian Auditing Standards means the suite of auditing standards issued by the AUASB, and includes ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement , and ASA 810 …

Relevant ethical requirements means relevant ethical requirements as defined in ASA 102. [*] …

Internal control [7] encompasses the following components: the control environment; the life company’s risk assessment process; information systems, including the related business processes, relevant to financial and prudential reporting, and …

Life company means all life companies (including friendly societies) registered under section 21 of the Life Act . …

Life company auditable annual return(s) , means a form used for the collection and reporting of information in relation to a life company, as required to be provided to APRA by a life company in accordance with APRA Reporting Standards made under the …