Substantive procedure means an audit procedure designed to detect material misstatements at the assertion level.  Substantive procedures comprise: Tests of details (of classes of transactions, account balances, and disclosures); and Substantive analytical …

Test of controls means an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion …

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

Fraud means an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …

Fraud risk factors means events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit …

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

Complementary user entity controls means controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives, are identified in the description of its …

Report on the description and design of controls at a service organisation (referred to in this Auditing Standard as a type 1 report) means a report that comprises: A description, prepared by management of the service organisation, of the service …

Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in this Auditing Standard as a type 2 report) means a report that comprises: A description, prepared by management of the service …

Service auditor means an auditor who, at the request of the service organisation, provides an assurance report on the controls of a service …