Firm – Defined in ASQM 1/ASA 220 [60] as “a sole practitioner, partnership or corporation or other entity of assurance practitioners, or public sector equivalent.” For the public sector equivalent of ‘firm’, see ‘Audit Office’ as defined in 137(a) …

Signing Officer [61] – In the context of this GS, the term ‘Signing Officer’ is used to refer to the Auditor-General (the appointed statutory auditor) or individual authorised to sign and issue the auditor’s report on behalf of the Auditor-General. The …

General Government Sector (GGS) – Defined in AASB 1049 [25] (Appendix A) and the ABS GFS Manual [26] . …

‘Machinery of Government’ (MOG) change – A MOG change refers to a restructure of existing government arrangements in the public sector that may involve the reallocation or reorganisation of government functions, responsibilities and resources between …

Public Corporations [27] (and quasi-corporations) – The terms ‘Public Corporation’ and ‘quasi-corporation’ are defined in AASB 1049 (Appendix 1) and the ABS GFS Manual. Public Corporations are typically categorised into Public Financial Corporations (PFC) …

Public sector – The combination of the GGS and Public Corporations. …

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

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

Carve‑out method―method of dealing with the services provided by a subservice organisation, whereby the service organisation’s description of its system includes the nature of the services provided by a subservice organisation, but that subservice …

Complementary user entity controls―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 stated in the service organisation’s description …