Subject matter information ―The outcome of the measurement or evaluation of the underlying subject matter against the criteria, i.e., the information that results from applying the criteria to the underlying subject matter. (Ref: Para. A19 …

Underlying subject matter ―The phenomenon that is measured or evaluated by applying criteria. …

For the purposes of this ASAE and other ASAEs, references to “appropriate party(ies)” should be read hereafter as “the responsible party, the measurer or evaluator, or the engaging party, as appropriate.” (Ref: Para.  A20 ,  A37 …

For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …

Attestation engagement on compliance ―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator evaluates compliance with the compliance requirements. The outcome of that …

Compliance activity (subject matter or underlying subject matter) ―The activity that is undertaken to meet the compliance requirement(s). …

Compliance engagement –An assurance engagement in which an assurance practitioner expresses a conclusion after evaluating an entity’s compliance with the compliance …

Compliance framework –A framework adopted by the entity, which is designed to ensure that the entity achieves compliance, and includes governance structures, programs, processes, systems, controls and …

Compliance outcome (subject matter information) ―The outcome of the evaluation of the underlying subject matter (compliance activity) against the compliance requirements, using the criteria.  The compliance outcome is the Statement of the responsible …

Compliance requirement(s) ―The  requirements established in law, regulations, other statutory requirements (e.g. ASIC Class Orders and Regulatory Guides and APRA Prudential Standards), contractual arrangements, ministerial directives, industry or …