Type of emission – A grouping of emissions based on, for example, source of emission, type of gas, region, or facility. …

Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ …

Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s …

Carve‑out method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, but that subservice …

Complementary user entity controls―controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives stated in the service organisation’s description …

Control objective―the aim or purpose of a particular aspect of controls.  Control objectives relate to risks that controls seek to …

Controls at the service organisation―controls over the achievement of a control objective that is covered by the service auditor’s assurance report.  (Ref: Para.  A3 …

Controls at a subservice organisation―controls at a subservice organisation to provide reasonable assurance about the achievement of a control …

Criteria―benchmarks used to evaluate or measure the underlying subject matter.  The “applicable criteria” are the criteria used for the particular …

Inclusive method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, and that subservice …