For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …

Auditor’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence.  An auditor’s …

“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …

Expertise means skills, knowledge and experience in a particular field. …

Management’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial …

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

Aggregation risk – The probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial report as a whole. (Ref: Para. A19 …

Component – An entity, business unit, function or business activity, or some combination thereof, determined by the group auditor for purposes of planning and performing audit procedures in a group audit. (Ref: Para. A20 …

Component auditor – An auditor who performs audit work related to a component for purposes of the group audit. A component auditor is a part of the engagement team [10] for a group audit. (Ref: Para. A21–A23 …

Component management – Management responsible for a component. (Ref: Para. A24 ) …