Service organisation’s system means the policies and procedures designed, implemented and maintained by the service organisation to provide user entities with the services covered by the service auditor’s …

Subservice organisation means a service organisation used by another service organisation to perform some of the services provided to user entities that are part of those user entities’ information systems relevant to financial …

User auditor means an auditor who audits and reports on the financial report of a user entity.  …

User entity means an entity that uses a service organisation and whose financial report is being audited. …

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

Substantive procedure means an audit procedure designed to detect material misstatements at the assertion level.  Substantive procedures comprise: Tests of details (of classes of transactions, account balances, and disclosures); and Substantive analytical …

Test of controls means an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion …

A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …

A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …

Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …