[Deleted by the AUASB.  Refer Aus 12.3 ] …

Date of report means the date the assurance practitioner signs the report. …

[Deleted by the AUASB.  Refer Aus 12.4 ] …

Engagement documentation means the record of work performed, relevant evidence obtained, and conclusions the assurance practitioner reached (terms such as “working papers” or “workpapers” are sometimes …

[Deleted by the AUASB.  Refer Aus 12.5 ] [2] …

Engagement partner means the partner or other person in the firm who is responsible for the engagement and its performance, and for the report that is issued on behalf of the firm, and who, where required, has the appropriate authority from a …

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

[Deleted by the AUASB.  Refer Aus 12.6 ] [3] , [#] …

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