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

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: …

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 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 …

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, …