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

Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …

Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …

Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …

For the purposes of this Auditing Standard, the following term has the meaning attributed below: Key audit matters —Those matters that, in the auditor’s professional judgement, were of most significance in the audit of the financial report of the current …

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

Assertions – Representations, explicit or otherwise, with respect to the recognition, measurement, presentation and disclosure of information in the financial report which are inherent in management representing that the financial report is prepared in …

Business risk – A risk resulting from significant conditions, events, circumstances, actions or inactions that could adversely affect an entity’s ability to achieve its objectives and execute its strategies, or from the setting of inappropriate objectives …

Controls – Policies or procedures that an entity establishes to achieve the control objectives of management or those charged with governance.  In this context: (Ref: Para. A2–A5) Policies are statements of what should, or should not, be done within the …

General information technology (IT) controls – Controls over the entity’s IT processes that support the continued proper operation of the IT environment, including the continued effective functioning of information processing controls and the integrity of …