‘Specified ADI Reporting Forms’, means APRA ADI Reporting Forms listed in APS 310 Attachment A – Data Collections subject to reasonable and/or limited assurance . …

‘Standardised ADI’, means an ADI that uses the standardised measurement approaches, available under APRA Prudential Standards, for capital adequacy purposes in respect of the whole of its operations. See also paragraph 28(d) …

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

Attestation engagement on compliance ―A reasonable or limited assurance engagement in which a party other than the assurance practitioner, being the responsible party or evaluator evaluates compliance with the compliance requirements. The outcome of that …

Compliance activity (subject matter or underlying subject matter) ―The activity that is undertaken to meet the compliance requirement(s). …

Compliance engagement –An assurance engagement in which an assurance practitioner expresses a conclusion after evaluating an entity’s compliance with the compliance …

Compliance framework –A framework adopted by the entity, which is designed to ensure that the entity achieves compliance, and includes governance structures, programs, processes, systems, controls and …

Compliance outcome (subject matter information) ―The outcome of the evaluation of the underlying subject matter (compliance activity) against the compliance requirements, using the criteria.  The compliance outcome is the Statement of the responsible …

Compliance requirement(s) ―The  requirements established in law, regulations, other statutory requirements (e.g. ASIC Class Orders and Regulatory Guides and APRA Prudential Standards), contractual arrangements, ministerial directives, industry or …

Criteria ―The benchmark, framework or legislation used to evaluate whether the compliance requirements have been met.  The “applicable criteria” are the criteria used for the particular engagement.  ( Ref: Para.  23 , A13 , Appendix 1 …