Engagement partner [3]  – The partner or other individual, appointed by the firm, who is responsible for the engagement and its performance, and for the report that is issued on behalf of the firm, and who, where required, has the appropriate authority …

Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement …

Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality …

[Deleted by the AUASB. Refer Aus 16.4 ] …

Engagement team – All partners and staff performing the engagement, and any other individuals who perform procedures on the engagement, excluding an external expert   …

External inspections – Inspections or investigations, undertaken by an external oversight authority, related to the firm’s system of quality management or engagements performed by the firm. (Ref: Para. …

Findings (in relation to a system of quality management) – Information about the design, implementation and operation of the system of quality management that has been accumulated from the performance of monitoring activities, external inspections and …

Firm – A sole practitioner, partnership or corporation or other entity of assurance practitioners, or public sector equivalent.   …

Listed entity – An entity whose shares, stock or debt are quoted or listed on a recognised stock exchange, or are marketed under the regulations of a recognised stock exchange or other equivalent …

Network firm – A firm or entity that belongs to the firm’s network. …