[Deleted by the AUASB. Refer Aus 11.1. ] …

Prospectus – A document issued pursuant to applicable law or regulation relating to the entity’s securities on which it is intended that a third party should make an investment …

Published financial information – Financial information of the entity or of an acquiree or a divestee that is made available publicly. …

[Deleted by the AUASB. Refer Aus 11.3. ] …

Pro forma financial information – Historical financial information shown together with adjustments to illustrate the impact of an event(s) or transaction(s) on unadjusted financial information as if the event had occurred or the transaction had been …

Public document – a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of any entity) in relation to a scheme …

Unadjusted financial information – Historical financial information of the entity to which pro forma adjustments are applied by the responsible party. (Ref: Para. A4-A5 …

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

Activity ―a government or private sector provision of products or services, system, operation, function or programme which may be conducted within a single entity or across multiple entities, departments, agencies, joint ventures or other organisations, …

Assurance practitioner ―individual or firm or other organisation, whether in public practice, industry and commerce, or the public sector, providing assurance services including performance engagements.  Where this ASAE expressly intends that a …