Prescribed procedures - procedures that are to be performed by the auditor in accordance with the prescribed requirements of a statutory authority, a contract or other applicable …

Prescribed report - the form and/or content of the auditor’s report is prescribed by a statutory authority, by the terms of a contract or by other applicable …

Subject matter information - the outcome of the measurement or evaluation of an underlying subject matter against the relevant criteria. [Examples include financial reports, compliance plans and attestations/declarations by responsible …

The meanings of other words and phrases used in this Guidance Statement are those included in the AUASB pronouncements and which are also reproduced in the AUASB Glossary …

For the purpose of this GS, the following terms have the meanings attributed below: …

General Government Sector (GGS) – Defined in AASB 1049 [25] (Appendix A) and the ABS GFS Manual [26] . …

‘Machinery of Government’ (MOG) change – A MOG change refers to a restructure of existing government arrangements in the public sector that may involve the reallocation or reorganisation of government functions, responsibilities and resources between …

Public Corporations [27] (and quasi-corporations) – The terms ‘Public Corporation’ and ‘quasi-corporation’ are defined in AASB 1049 (Appendix 1) and the ABS GFS Manual. Public Corporations are typically categorised into Public Financial Corporations (PFC) …

Public sector – The combination of the GGS and Public Corporations. …

For the purpose of this GS, the following terms have the meanings attributed below: …