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 …

Responsible party ―The party(ies) responsible for the underlying subject matter. (Ref: Para. A37 ) …

Risk of material misstatement ―The risk that the subject matter information is materially misstated prior to the engagement. …

Subject matter information ―The outcome of the measurement or evaluation of the underlying subject matter against the criteria, i.e., the information that results from applying the criteria to the underlying subject matter. (Ref: Para. A19 …

Underlying subject matter ―The phenomenon that is measured or evaluated by applying criteria. …

For the purposes of this ASAE and other ASAEs, references to “appropriate party(ies)” should be read hereafter as “the responsible party, the measurer or evaluator, or the engaging party, as appropriate.” (Ref: Para.  A20 ,  A37 …

Criteria ―The benchmarks used to measure or evaluate the underlying subject matter. The “applicable criteria” are the criteria used for the particular engagement. (Ref: Para. A10 …

Engagement circumstances ―The broad context defining the particular engagement, which includes: the terms of the engagement; whether it is a reasonable assurance engagement or a limited assurance engagement, the characteristics of the underlying subject …