Predecessor auditor means the auditor from a different audit firm, who audited the financial report of an entity in the prior period and who has been replaced by the current …

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

Assurance practitioner means assurance practitioner as defined in ASQM 1 . …

Auditor means auditor as defined in ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards . …

Engagement quality reviewer means engagement quality reviewer as defined in ASQM 1 .   …

Relevant ethical requirements means ethical requirements that apply to the auditor, assurance practitioner, engagement quality reviewer and firm.   In Australia, these include the applicable requirements of APES 110 Code of Ethics for Professional …