The term “auditor” as used in this Auditing Standard on Review Engagements, refers to a registered company auditor or an individual: taken to be a registered company auditor under section 324BE of the Act; and/or permitted under the ACNC Act to conduct …

The term “financial report” , as used in this Auditing Standard on Review Engagements, refers to a financial report for a financial year.  A financial report for a financial year may be for a period that is greater than or less than 12 …

Special purpose financial statements – Financial statements prepared in accordance with a special purpose framework. (Ref: Para.A4) …

Special purpose framework – A financial reporting framework designed to meet the financial information needs of specific users.  The financial reporting framework may be a fair presentation framework or a compliance framework. [2] …

Special purpose financial report means a complete set of financial statements [*] , including an assertion statement [#] by those responsible for the financial report, prepared in accordance with a special purpose framework. …

Reference to “ financial statements ” in this Auditing Standard means “a complete set of special purpose financial statements”.  The requirements of the applicable financial reporting framework determine the presentation, structure, and content of the …

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

Assurance practitioner means an individual, firm [8] , or other organisation, whether in public practice, industry and commerce, or the public sector, conducting assurance engagements or related services engagements [9] …

AUASB Standards means standards issued by the AUASB, comprising: Australian Auditing Standards (ASAs) – as defined in paragraph 10(c) ; Standards on Review Engagements (ASREs); Standards on Assurance Engagements (ASAEs); and Standards on Related Services …

For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …