Assurance skills and techniques ―Those planning, evidence gathering, evidence evaluation, communication and reporting skills and techniques demonstrated by an assurance practitioner that are distinct from expertise in the underlying subject matter of any …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:  Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  …

For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the …

For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …

Pro forma financial information – Historical financial information shown together with adjustments to illustrate the impact of an event(s) or transaction(s) on unadjusted financial information as if the event had occurred or the transaction had been …

Public document – a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of any entity) in relation to a scheme …

Unadjusted financial information – Historical financial information of the entity to which pro forma adjustments are applied by the responsible party. (Ref: Para. A4-A5 …

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

For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …

For the purposes of this Standard, the following terms have the meanings attributed below: [11] (a)    Applicable criteria - the specific criteria used by the responsible party in preparing and presenting the genera1 purpose water accounting report. [12] …