For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the …

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

In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …

For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …

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:   …

For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …

For the purposes of this ASAE, terms have the same meaning as in ASAE 3000 and in addition, the following terms have the meanings attributed …

The AUASB Glossary [5]  (the Glossary) includes the terms defined in this ASRE as well as descriptions of other terms used in this ASRE, to assist in consistent application and interpretation. For example, the terms “management” and “those charged with …