Auditor means an independent auditor(s) appointed by a life company to meet the prudential reporting requirements under LPS 310 [6] …

Engagement risk means the risk that the assurance practitioner expresses an inappropriate conclusion when the subject matter information is materially …

For the purposes of this Guidance Statement, the following items have the meanings attributed below: …

Agreed‑upon procedures engagement [14] – an engagement which involves the performance of procedures of an assurance nature from which no conclusion or opinion is expressed by the assurance practitioner and no assurance is provided to intended users.   …

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 …

Emissions – as defined in ASAE 3410, [18] includes GHGs which are direct (scope 1) emissions or indirect emissions, including emissions associated with energy that is transferred to and consumed by the entity (scope 2) and all other indirect emissions …

Emissions Report – a report under section 22A of the NGER Act on a liable entity’s covered scope 1 emissions and potential emissions embodied in an amount of natural …