Document means a public document or non‑public document related to a corporate fundraising or other document containing prospective financial …

Engaging party means the body or person(s) that requested the services of the assurance practitioner for the assurance engagement.  The engaging party is ordinarily the responsible party, as defined in paragraph (cc) below of this ASAE.  References in …

Entity means the entity responsible for the preparation and issuance of the public document or other document. …

Event(s) or transaction(s) means underlying event(s) or transaction(s) that is (are): primarily the subject of the document; or not the subject of the document but the effect(s) of which have been reflected in the financial …

Financial information means information of a financial nature prepared by the responsible party in the form of: base financial information; historical financial information; pro forma historical financial information; prospective financial information; or …

Historical financial information means information expressed in financial terms in relation to a particular entity, which is derived primarily from that entity’s accounting system and relates to events occurring in past time periods or about conditions or …

Hypothetical assumptions [7] means assumptions made by the responsible party in preparing prospective financial information in the form of a projection about future events and management actions which may not necessarily be expected to take place or that …

Limited assurance engagement means an assurance engagement in which the assurance practitioner reduces the assurance engagement risk to a level that is acceptable in the circumstances of the assurance engagement, but where the risk is greater than for a …

​​​​Management means the person(s) with executive responsibility for the conduct of the operations or individual business units of the entity.  For some entities, in some circumstances, management includes some or all of those charged with governance, for …

Materiality means in relation to information, that if certain information is omitted, misstated, or not disclosed, that information has the potential to affect the economic decisions of users of the document, or the discharge of accountability by …