Service organisation’s statement―the written statement about the matters referred to in paragraph  9(k)(ii) (or paragraph  9(j)(ii) in the case of a type 1 …

​​​​ Subservice organisation―a service organisation used by another service organisation to perform some of the services provided to user entities that are likely to be relevant to user entities’ internal control as it relates to financial …

​ Test of controls―a procedure designed to evaluate the operating effectiveness of controls in achieving the control objectives stated in the service organisation’s description of its …

User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …

In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …

User entity―an entity that uses a service organisation. …

For the purpose of this Guidance Statement, the following terms have the meanings attributed below: …

‘Authorised Deposit-taking Institution’ (ADI) is defined in APS 001, to mean a body corporate authorised under section 9 of the Banking Act, to carry on banking business in Australia. [18] Reference in this Guidance Statement to an “ADI” will be taken, …

‘Appointed auditor’ means an independent auditor appointed by: an ADI as an auditor for the purposes of APS 310 and APS 910; and a Level 3 head as group auditor for the purposes of 3PS 310. APS 310 and APS 910 allows for the appointed auditor to be the …

‘Accounting records’ is defined in the AUASB Glossary as including “the records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers, invoices, contracts, the general and subsidiary ledgers, …