Sampling―The application of assurance procedures to less than 100% of items within a population of relevance to the engagement such that all sampling units have a chance of selection in order to provide the assurance practitioner with a reasonable basis …

Sampling risk―The risk that the assurance practitioner’s conclusion based on a sample may be different from the conclusion if the entire population were subjected to the same assurance procedure. Sampling risk can lead to two types of erroneous …

Service organisation―A third party organisation (or segment of a third party organisation) that provides services to user entities that are likely to be relevant to user entities’ internal control as it relates to relevant external reporting, whether …

Short-form report―Assurance report including only the matters required under paragraph 89 of this ASAE. …

Specific control objective―Control objective expressed in sufficient detail such that controls can be designed to achieve that objective directly without further …

Statement―The outcome in writing of the responsible party or evaluator’s evaluation of the suitability of the design of controls to achieve the control objectives, and, if included in the scope of the engagement, the fair presentation of the description …

Subject matter information―The outcome of the measurement or evaluation of the underlying subject matter against the criteria. In an assurance engagement on controls the subject matter information is the Statement of the responsible party or evaluator in …

Subject matter or underlying subject matter―The controls within the system designed to achieve the control objectives, and, if included in the scope of the engagement, the description of the system, the controls implemented or the controls in …

System―The function or service at the entity, location or operational facility for which the controls are being reported upon by the assurance …

Test of controls―A procedure designed to evaluate the design, description, implementation or operating effectiveness of controls in achieving the identified control …