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 …

Assurance practitioner’s expert ―An individual or organisation possessing expertise in a field other than assurance, whose work in that field is used by the assurance practitioner to assist the assurance practitioner in obtaining sufficient appropriate …

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: …

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

For purposes of this Auditing Standard, reference to: …

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

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

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

In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …