Australian Auditing Standards means the suite of auditing standards issued by the AUASB, and includes ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement , and ASA 810 …

[Deleted by the AUASB. Refer Aus 7.6] …

Relevant ethical requirements means relevant ethical requirements as defined in ASA 102. [*] …

Staff means professionals, other than partners, including any experts the firm employs. …

Suitably qualified external person means an individual outside the firm with the competence and capabilities to act as an engagement partner, for example, a partner of another firm, or an employee (with appropriate experience) of a professional …

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

Deficiency in internal control means: A control is designed, implemented or operated in such a way that it is unable to prevent, or detect and correct, misstatements in the financial report on a timely basis; or A control necessary to prevent, or detect …

Significant deficiency in internal control means a deficiency or combination of deficiencies in internal control that, in the auditor’s professional judgement, is of sufficient importance to merit the attention of those charged with governance.  …

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Performance materiality means the amount or amounts set by the auditor at less than materiality for the financial report as a whole to reduce to an …

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