Summary financial statements – Historical financial information that is derived from a financial report, or complete set of financial statements, but that contains less detail than the financial report, while still providing a structured representation …

Analytical procedures ―Evaluations of financial information through analysis of plausible relationships among both financial and non‑financial data. Analytical procedures also encompass such investigation as is necessary of identified fluctuations or …

Engagement risk ―The risk that the assurance practitioner expresses an inappropriate conclusion when the financial statements are materially …

General purpose financial statements ―Financial statements prepared in accordance with a general purpose framework. …

General purpose framework ―A financial reporting framework designed to meet the common financial needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance …

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 …