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 …

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 Standard on Assurance Engagements, the following terms have the meanings attributed below: …

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 purposes of this ASRS, 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 …