For the purposes of this Auditing Standard, the following term has the meaning attributed below:  Preconditions for an audit means the use by management of an acceptable financial reporting framework in the preparation of the financial report and the …

For the purposes of this Auditing Standard, references to “management” should be read hereafter as “management and, where appropriate, those charged with …

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

Assurance practitioner means a person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance …

Engagement partner [2] means the partner or other person in the firm who is responsible for the audit engagement and its performance, and for the auditor’s report that is issued on behalf of the firm, and who, where required, has the appropriate authority …

Engagement partner should be read as referring to a public sector equivalent where relevant. …

Engagement quality control review means a process designed to provide an objective evaluation, on or before the date of the auditor’s report, of the significant judgements the engagement team made and the conclusions it reached in formulating the …

Engagement quality control reviewer means a partner, other person in the firm, suitably qualified external person, or a team made up of such individuals, none of whom is part of the engagement team, with sufficient and appropriate experience and authority …

Engagement team means all partners and staff performing the engagement, and any individuals engaged by the firm or a network firm who perform audit procedures on the engagement. This excludes an auditor’s external expert engaged by the firm or a network …

[Deleted by the AUASB.  Refer Aus 7.3] …