Partner means any individual with authority to bind the firm with respect to the performance of an audit, review, other assurance engagement or related services engagement.  Partner should be read as referring to a public sector equivalent where …

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 …