Audit documentation means the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as “working papers” or “workpapers” are also sometimes …

Audit file means one or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific …

Experienced auditor means an individual (whether internal or external to the firm) who has practical audit experience, and a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory requirements; The …

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

Fraud means an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …

Fraud risk factors means events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit …

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

For purposes of this ASAE and other ASAEs, unless indicated to the contrary, the following terms have the meanings attributed below. (Ref: Para. A27 …

Assurance engagement ―An engagement in which an assurance practitioner 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 …

Assurance practitioner ―The individual, firm, or other organisation, whether in public practice, industry and commerce, or the public sector conducting an assurance engagement. Where this ASAE expressly intends that a requirement or responsibility be …