Assurance practitioner ―The individual, firm, or other organisation, whether in public practice, industry and commerce, or the public sector conducting an assurance engagement. Where this ASAE expressly intends that a requirement or responsibility be …

Assurance practitioner’s expert ―An individual or organisation possessing expertise in a field other than assurance, whose work in that field is used by the assurance practitioner to assist the assurance practitioner in obtaining sufficient appropriate …

Assurance skills and techniques ―Those planning, evidence gathering, evidence evaluation, communication and reporting skills and techniques demonstrated by an assurance practitioner that are distinct from expertise in the underlying subject matter of any …

Criteria ―The benchmarks used to measure or evaluate the underlying subject matter. The “applicable criteria” are the criteria used for the particular engagement. (Ref: Para. A10 …

Engagement circumstances ―The broad context defining the particular engagement, which includes: the terms of the engagement; whether it is a reasonable assurance engagement or a limited assurance engagement, the characteristics of the underlying subject …

[Deleted by the AUASB. Refer Aus 12.3 .] …

Engagement risk ―The risk that the assurance practitioner expresses an inappropriate conclusion when the subject matter information is materially misstated. (Ref: Para. A11–A14 …

Engaging party ―The party(ies) that engages the assurance practitioner to perform the assurance engagement. (Ref: Para. A15 ) …

Engagement team ―All assurance practitioners and staff performing the engagement, and any other individuals who perform procedures on the engagement excluding an assurance practitioner’s external …

Evidence ―Information used by the assurance practitioner in arriving at the assurance practitioner’s conclusion. Evidence includes both information contained in relevant information systems, if any, and other information. For purposes of the ASAEs: (Ref: …