Service organisation means a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are part of those entities’ information systems relevant to financial …

Service organisation’s system means the policies and procedures designed, implemented and maintained by the service organisation to provide user entities with the services covered by the service auditor’s …

Subservice organisation means a service organisation used by another service organisation to perform some of the services provided to user entities that are part of those user entities’ information systems relevant to financial …

User auditor means an auditor who audits and reports on the financial report of a user entity.  …

User entity means an entity that uses a service organisation and whose financial report is being audited. …

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

Accounting estimate – A monetary amount for which the measurement, in accordance with the requirements of the applicable financial reporting framework, is subject to estimation uncertainty. (Ref: Para.  A14 …

Auditor’s point estimate or auditor’s range – An amount, or range of amounts, respectively, developed by the auditor in evaluating management’s point estimate. (Ref: Para.  A15 …

Estimation uncertainty – Susceptibility to an inherent lack of precision in measurement. (Ref: Para.  A16 , Appendix 1 ) …

Management bias – A lack of neutrality by management in the preparation of information. (Ref: Para.  A17 ) …