Comparative financial reports means comparative information where amounts and other disclosures for the prior period are included for comparison with the financial report of the current period but, if audited, are referred to in the auditor’s opinion.  …

In accordance with the applicable financial reporting framework of the Corporations Act 2001 and Australian Accounting Standards, comparative information refers to corresponding figures. For purposes of this Auditing Standard, references to “prior period” …

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

Australian Auditing Standards (ASAs) means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act – as defined in paragraph 10(d) ; ASA 805 Special Considerations—Audits of Single …

Auditing Standards means auditing standards made under section 336 of the Corporations Act, and include: ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related …

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

Engagement partner [3] – The partner or other individual, appointed by the firm, who is responsible for the audit engagement and its performance, and for the auditor’s report that is issued on behalf of the firm, and who, where required, has the …

Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement …

Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality …

[Deleted by the AUASB. Refer Aus 12.1] …