Enquiry ―Enquiry consists of seeking information of knowledgeable persons from within or outside the entity. …

Applicable financial reporting framework means the financial reporting framework adopted by the entity in the preparation of general or special purpose financial information of the entity that is acceptable based on the nature of the entity or as required …

Addressees mean the parties to whom the auditor addresses the comfort letter, and includes the requesting parties and the responsible party of the …

Auditor means the person or firm appointed to audit an entity’s financial report.  …

Auditor’s statement means a statement made by the auditor that based on the procedures performed, nothing has come to the auditor’s attention that caused the auditor to believe that specified matters do not meet specified …

Bring down comfort letter means a letter prepared and issued by the auditor subsequent to the issuance of the initial comfort letter, that updates and reaffirms the results of the specified procedures described in that comfort letter as at a certain …

Non‑IFRS financial information [13] is financial information that is presented other than in accordance with all relevant accounting standards. …

Non‑public document means a document in relation to a fundraising or a document containing prospective financial information, which is not a public document.  It is not prepared in accordance with the Corporations Act 2001 …

Pro forma adjustments means adjustments selected by the responsible party in accordance with the stated basis of preparation to make to base financial information [15] (historical or prospective) to: illustrate the impact of a significant event or …

Pro forma financial information means base financial information adjusted for pro forma adjustments in accordance with the stated basis of preparati on, resulting in non‑IFRS financial information that is not prepared in accordance with Australian …