​​Material inconsistency means information within the document that materially contradicts the financial information that is the subject of the assurance report. …

Misstatement of fact means information that is incorrectly stated or presented in the document.  A material misstatement of fact may undermine the credibility of financial information that is the subject of the assurance report. …

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

Applicable criteria – The criteria used by the responsible party when compiling the pro forma financial information. Criteria may be established by applicable law or regulation or in the absence of established criteria, be developed by the responsible …

Pro forma adjustments – In relation to unadjusted financial information, these include: Adjustments to unadjusted financial information that illustrate the impact of a significant event(s) or transaction(s) (“events” or “transactions”) as if the event had …

[Deleted by the AUASB. Refer Aus 11.1. ] …

Prospectus – A document issued pursuant to applicable law or regulation relating to the entity’s securities on which it is intended that a third party should make an investment …

Published financial information – Financial information of the entity or of an acquiree or a divestee that is made available publicly. …

[Deleted by the AUASB. Refer Aus 11.3. ] …

Pro forma financial information – Historical financial information shown together with adjustments to illustrate the impact of an event(s) or transaction(s) on unadjusted financial information as if the event had occurred or the transaction had been …