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

In accordance with the applicable financial reporting framework of the Corporations Act 2001 and Australian Accounting Standards, comparative information refers to corresponding figures. For purposes of this Auditing Standard, references to “prior period” …

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

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

For purposes of this ASAE and other ASAEs, unless indicated to the contrary, the following terms have the meanings attributed below. (Ref: Para. A27 …

Assurance engagement ―An engagement in which an assurance practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party …

Assurance practitioner ―The individual, firm, or other organisation, whether in public practice, industry and commerce, or the public sector conducting an assurance engagement. Where this ASAE expressly intends that a requirement or responsibility be …

Assurance practitioner’s expert ―An individual or organisation possessing expertise in a field other than assurance, whose work in that field is used by the assurance practitioner to assist the assurance practitioner in obtaining sufficient appropriate …

Assurance skills and techniques ―Those planning, evidence gathering, evidence evaluation, communication and reporting skills and techniques demonstrated by an assurance practitioner that are distinct from expertise in the underlying subject matter of any …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:  Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  …