Statement―The outcome in writing of the responsible party or evaluator’s evaluation of the suitability of the design of controls to achieve the control objectives, and, if included in the scope of the engagement, the fair presentation of the description …

Subject matter information―The outcome of the measurement or evaluation of the underlying subject matter against the criteria. In an assurance engagement on controls the subject matter information is the Statement of the responsible party or evaluator in …

Subject matter or underlying subject matter―The controls within the system designed to achieve the control objectives, and, if included in the scope of the engagement, the description of the system, the controls implemented or the controls in …

System―The function or service at the entity, location or operational facility for which the controls are being reported upon by the assurance …

Test of controls―A procedure designed to evaluate the design, description, implementation or operating effectiveness of controls in achieving the identified control …

Tolerable rate of deviation―A rate of deviation in the operation of control procedures as designed in respect of which the assurance practitioner seeks to obtain an appropriate level of assurance that the rate of deviation set by the assurance …

User entity―An entity that uses a service organisation. …

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

For the purposes of this Guidance Statement, the following items have the meanings attributed below: …

Assurance engagement means an engagement in which the RSE auditor aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the …