[Deleted by the AUASB. Refer Aus 16.4 ] …

Engagement team – All partners and staff performing the engagement, and any other individuals who perform procedures on the engagement, excluding an external expert   …

External inspections – Inspections or investigations, undertaken by an external oversight authority, related to the firm’s system of quality management or engagements performed by the firm. (Ref: Para. …

Findings (in relation to a system of quality management) – Information about the design, implementation and operation of the system of quality management that has been accumulated from the performance of monitoring activities, external inspections and …

Firm – A sole practitioner, partnership or corporation or other entity of assurance practitioners, or public sector equivalent.   …

Listed entity – An entity whose shares, stock or debt are quoted or listed on a recognised stock exchange, or are marketed under the regulations of a recognised stock exchange or other equivalent …

Network firm – A firm or entity that belongs to the firm’s network. …

Network – A larger structure: (Ref: Para. A19) That is aimed at cooperation; and That is clearly aimed at profit or cost-sharing or shares common ownership, control or management, common quality management policies or procedures, common business strategy, …

Other financial information means historical financial information and information other than historical financial information (for example, prospective financial …

[Deleted by the AUASB. Refer Aus 16.6 ] …