Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …

Response (in relation to a system of quality management) – Policies or procedures designed and implemented by the firm to address one or more quality risk(s): Policies are statements of what should, or should not, be done to address a quality risk(s). …

Staff – Professionals, other than partners, including any experts the firm employs. …

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

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

Complementary user entity controls means controls that the service organisation assumes, in the design of its service, will be implemented by user entities, and which, if necessary to achieve control objectives, are identified in the description of its …

Report on the description and design of controls at a service organisation (referred to in this Auditing Standard as a type 1 report) means a report that comprises: A description, prepared by management of the service organisation, of the service …

Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in this Auditing Standard as a type 2 report) means a report that comprises: A description, prepared by management of the service …

Service auditor means an auditor who, at the request of the service organisation, provides an assurance report on the controls of a service …

Service organisation means a third‑party organisation (or segment of a third‑party organisation) that provides services to user entities that are part of those entities’ information systems relevant to financial …