Deviation in operating effectiveness of controls―Instances where a control was not operating as designed. …

Direct controls―Controls which directly address the risks of a control objective not being achieved, by detecting, preventing or correcting a failure to achieve a control objective on a timely …

Direct engagement on controls―A reasonable or limited assurance engagement in which the assurance practitioner evaluates the design of the controls against the control objectives, and, if included in the scope of the engagement, the description, …

Engaging party―The party(ies) that engages the assurance practitioner to perform the assurance engagement. …

Non‑IFRS financial information [13] is financial information that is presented other than in accordance with all relevant accounting standards. …

Non‑public document means a document in relation to a fundraising or a document containing prospective financial information, which is not a public document.  It is not prepared in accordance with the Corporations Act 2001 …

Pro forma adjustments means adjustments selected by the responsible party in accordance with the stated basis of preparation to make to base financial information [15] (historical or prospective) to: illustrate the impact of a significant event or …

Pro forma financial information means base financial information adjusted for pro forma adjustments in accordance with the stated basis of preparati on, resulting in non‑IFRS financial information that is not prepared in accordance with Australian …

Prospective financial information means financial information of a predictive character prepared based on assumptions made by the responsible party, in accordance with the stated basis of preparation.  Prospective financial information may be either:  a …

Public document means a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of an entity) in relation to a …