Enquiry ―Enquiry consists of seeking information of knowledgeable persons from within or outside the entity. …

Limited assurance ―The level of assurance obtained where engagement risk is reduced to a level that is acceptable in the circumstances of the engagement, but where that risk is greater than for a reasonable assurance engagement, as the basis for …

[Deleted by the AUASB.  Refer Aus 17.1(l)] …

Professional judgement ―The application of relevant training, knowledge and experience, within the context provided by assurance, accounting and ethical standards, in making informed decisions about the courses of action that are appropriate in the …

[Deleted by the AUASB.  Refer Aus 17.1(o)] …

Special purpose financial statements ―Financial statements prepared in accordance with a special purpose framework. …

Special purpose framework ―A financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance …

Assurance Practitioner ―A person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance services. The term includes the engagement partner or other members of the engagement team, or, as applicable, …

For the purposes of this Guidance Statement the following words and phrases have the meanings attributed below: …

Criteria - the benchmarks used to measure or evaluate the underlying subject matter. An applicable financial reporting framework is an example of …