[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, …

Assurance engagement [15] – an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a …

Assurance practitioner – a person or organisation, whether in public practice, industry, commerce or the public sector, providing assurance services, [16] which includes registered greenhouse and energy auditors, category 1 (Technical, Non‑technical or …

Basis of preparation – the basis on which the subject matter information (whether a report or application) has been prepared, including the reporting boundaries and criteria applied, and other matters relevant to understanding the preparation of the …

Criteria – the benchmarks used to measure or evaluate the underlying subject matter including, where relevant, those for presentation and disclosure.   The term criterion is used in the NGER (Measurement) Determination in a narrower context with respect …