Material in the context of a compliance engagement ― in relation to potential (for risk assessment purposes) or detected (for evaluation purposes) matter(s) of non-compliance – instance(s) of non-compliance that are significant, individually or …

Misstatement ―For attestation engagements on compliance, a difference between the Statement and the assurance practitioner’s evaluation of compliance with the compliance requirements. Misstatements can be intentional or unintentional, qualitative or …

Non‑compliance ―For both attestation and direct engagements on compliance, a failure to meet a compliance requirement in whole or in …

Professional judgement ―The application of relevant training, knowledge and experience, within the context provided by assurance and ethical standards, in making informed decisions about the courses of action that are appropriate in the circumstances of …

Professional scepticism ―An attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement or non‑compliance, and a critical assessment of …

Reasonable assurance engagement ―An assurance engagement in which the assurance practitioner reduces engagement risk to an acceptably low level in the circumstances of the engagement as the basis for the assurance practitioner’s conclusion.  The assurance …

Representation ―Statement by the responsible party, either oral or written, provided to the assurance practitioner to confirm certain matters or to support other evidence.  A representation is additional to but may be provided in combination with the …

Responsible party ―The party(ies) responsible for the underlying subject matter, being the compliance activity(ies) in a compliance …

Short‑form report ―Assurance report including only the matters required under paragraph  56 of this ASAE. …

Statement ―The outcome in writing of the responsible party or evaluator’s evaluation of compliance with  the compliance requirements, provided to the assurance practitioner in an attestation engagement.  A Statement is the subject matter information in an …