Auditor means auditor as defined in ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards . …

Engagement quality control reviewer means engagement quality control reviewer as defined in ASQC 1.   …

Firm means firm as defined in ASQC 1.   …

Relevant ethical requirements means ethical requirements that apply to the auditor, assurance practitioner, engagement quality control reviewer and firm.   In Australia, these include the applicable requirements of APES 110 Code of Ethics for Professional …

Attestation engagement on compliance ―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator evaluates compliance with the compliance requirements. The outcome of that …

Compliance activity (subject matter or underlying subject matter) ―The activity that is undertaken to meet the compliance requirement(s). …

Compliance engagement –An assurance engagement in which an assurance practitioner expresses a conclusion after evaluating an entity’s compliance with the compliance …

Compliance framework –A framework adopted by the entity, which is designed to ensure that the entity achieves compliance, and includes governance structures, programs, processes, systems, controls and …

Compliance outcome (subject matter information) ―The outcome of the evaluation of the underlying subject matter (compliance activity) against the compliance requirements, using the criteria.  The compliance outcome is the Statement of the responsible …

Compliance requirement(s) ―The  requirements established in law, regulations, other statutory requirements (e.g. ASIC Class Orders and Regulatory Guides and APRA Prudential Standards), contractual arrangements, ministerial directives, industry or …