The AUASB Glossary [5]  (the Glossary) includes the terms defined in this ASRE as well as descriptions of other terms used in this ASRE, to assist in consistent application and interpretation. For example, the terms “management” and “those charged with …

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

Assurance Practitioner ―A person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance services. The term includes the engagement partner or other members of the engagement team, or, as applicable, …

For the purposes of this ASAE, terms have the same meaning as in ASAE 3000 and in addition, the following terms have the meanings attributed …

For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …

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: …

Assurance engagement means an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users, other than the responsible party, about the outcome of the evaluation or measurement of …

Assurance practitioner means an individual, firm, or other organisation, whether in public practice, industry and commerce, or the public sector conducting assurance engagements, or related services engagements (including engagements to perform …

[Deleted by the AUASB.  Refer Aus 12.3 ] …