Personnel means partners and staff. …

[Deleted by the AUASB.  Refer Aus 12.11 ] …

AUASB Standards means standards issued by the AUASB, comprising: Australian Auditing Standards, which means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 …

Reasonable assurance means a high, but not absolute, level of assurance. …

[Deleted by the AUASB.  Refer Aus 12.12 ] …

Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 . …

Staff means professionals, other than partners, including any experts the firm employs. …

[Deleted by the AUASB.  Refer Aus 12.13 ] …

Suitably qualified external person means an individual outside the firm with the competence and capabilities to act as an engagement partner.  For example: a partner of another firm, or a member (with appropriate experience) of a professional accountancy …

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