Greenhouse gas – has the same meaning as in ASAE 3410, however for engagements under the NGER Act [23] chlorofluorocarbons are not …

Greenhouse and energy report – A report under section 19 of the NGER Act on controlling corporation or facility’s greenhouse gas emissions, energy consumption and energy …

Regulator – the Clean Energy Regulator, as regulator of NGERS, CPM, RET and CFI. …

Responsible party – the person who is responsible for the subject matter (for example record keeping) or subject matter information (for example the greenhouse and energy …

Those charged with governance – persons entrusted with the supervision, control and direction of the responsible party, including ‘those with oversight responsibilities for the subject matter’ under ASAE 3410. …

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: …

Reference to “ the applicable financial reporting framework ” means the financial reporting framework that applies to the group financial report.  Reference to “the consolidation process” includes:  The recognition, measurement, presentation, and …

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

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