The term “auditor” as used in this Auditing Standard on Review Engagements, refers to a registered company auditor or an individual: taken to be a registered company auditor under section 324BE of the Act; and/or permitted under the ACNC Act to conduct …

The term “financial report” , as used in this Auditing Standard on Review Engagements, refers to a financial report for a financial year.  A financial report for a financial year may be for a period that is greater than or less than 12 …

For the purposes of this Auditing Standard on Review Engagements, the following terms have the meanings attributed below: …

Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ …

Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s …

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

Special purpose financial statements – Financial statements prepared in accordance with a special purpose framework. (Ref: Para.A4) …

Special purpose framework – A financial reporting framework designed to meet the financial information needs of specific users.  The financial reporting framework may be a fair presentation framework or a compliance framework. [2] …

Special purpose financial report means a complete set of financial statements [*] , including an assertion statement [#] by those responsible for the financial report, prepared in accordance with a special purpose framework. …

Reference to “ financial statements ” in this Auditing Standard means “a complete set of special purpose financial statements”.  The requirements of the applicable financial reporting framework determine the presentation, structure, and content of the …