[Deleted by the AUASB.  Refer Aus 12.7 ] …

Firm means a sole practitioner, partnership or corporation or other entity of assurance practitioners.  Firm should be read as referring to a public sector equivalent where …

Inspection means, in relation to completed engagements, procedures designed to provide evidence of compliance by engagement teams with the firm’s quality control policies and …

Limited assurance engagement means an assurance engagement where the assurance practitioner’s objective is a reduction in assurance engagement risk to a level that is acceptable in the circumstances of the assurance engagement, but where that risk is …

Listed entity means an entity whose shares, stock or debt are quoted or listed on a recognised stock exchange, or are marketed under the regulations of a recognised stock exchange or other equivalent …

Monitoring means a process comprising an ongoing consideration and evaluation of the firm’s system of quality control, including a periodic inspection of a selection of completed engagements, designed to provide the firm with reasonable assurance that its …

Network firm means a firm or entity that belongs to a network. …

Network means a larger structure: That is aimed at cooperation, and That is clearly aimed at profit or cost‑sharing or shares common ownership, control or management, common quality control policies and procedures, common business strategy, the use of a …

Other financial information means historical financial information and information other than historical financial information (for example, prospective financial …

[Deleted by the AUASB.  Refer Aus 12.10 ] …