For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …

For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …

For the purposes of this Auditing Standard, the following term has the meaning attributed below:  Preconditions for an audit means the use by management of an acceptable financial reporting framework in the preparation of the financial report and the …

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. [*] …