Prescribed report - the form and/or content of the auditor’s report is prescribed by a statutory authority, by the terms of a contract or by other applicable …

Subject matter information - the outcome of the measurement or evaluation of an underlying subject matter against the relevant criteria. [Examples include financial reports, compliance plans and attestations/declarations by responsible …

The meanings of other words and phrases used in this Guidance Statement are those included in the AUASB pronouncements and which are also reproduced in the AUASB Glossary …

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

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

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

Activity ―a government or private sector provision of products or services, system, operation, function or programme which may be conducted within a single entity or across multiple entities, departments, agencies, joint ventures or other organisations, …

Assurance practitioner ―individual or firm or other organisation, whether in public practice, industry and commerce, or the public sector, providing assurance services including performance engagements.  Where this ASAE expressly intends that a …

Attestation engagement ―An assurance engagement in which a party other than the assurance practitioner measures or evaluates the underlying subject matter against the criteria.  The outcome of that measurement or evaluation is often presented in a report …

Criteria ―The benchmarks used to measure or evaluate the underlying subject matter, which in a performance engagement is the activity.  The “identified criteria” are the criteria used for the particular …