Prescribed report - the form and/or content of the auditor’s report is prescribed by a statutory authority, by the terms of a contract or by other applicable …

Subject matter information - the outcome of the measurement or evaluation of an underlying subject matter against the relevant criteria. [Examples include financial reports, compliance plans and attestations/declarations by responsible …

The meanings of other words and phrases used in this Guidance Statement are those included in the AUASB pronouncements and which are also reproduced in the AUASB Glossary …

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

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

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

Assurance engagement [15] – an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a …

Assurance practitioner – a person or organisation, whether in public practice, industry, commerce or the public sector, providing assurance services, [16] which includes registered greenhouse and energy auditors, category 1 (Technical, Non‑technical or …

Basis of preparation – the basis on which the subject matter information (whether a report or application) has been prepared, including the reporting boundaries and criteria applied, and other matters relevant to understanding the preparation of the …

Criteria – the benchmarks used to measure or evaluate the underlying subject matter including, where relevant, those for presentation and disclosure.   The term criterion is used in the NGER (Measurement) Determination in a narrower context with respect …