[Deleted by the AUASB. Refer Aus 16.8 ] …

Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . ( Ref: Para. A22-A24 ; A62 …

Response (in relation to a system of quality management) – Policies or procedures designed and implemented by the firm to address one or more quality risk(s): ( Ref: Para. A25‑A27 , A50 ) Policies are statements of what should, or should not, be done to …

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

Applicable criteria – The criteria used by the responsible party when compiling the pro forma financial information. Criteria may be established by applicable law or regulation or in the absence of established criteria, be developed by the responsible …

Pro forma adjustments – In relation to unadjusted financial information, these include: Adjustments to unadjusted financial information that illustrate the impact of a significant event(s) or transaction(s) (“events” or “transactions”) as if the event had …

[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. ] …