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

Those charged with governance – The person(s) or organisation(s) (e.g., a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity.  This includes overseeing …

Management – The person(s) with executive responsibility for the conduct of the entity’s operations.  For some entities in some jurisdictions, management includes some or all of those charged with governance, for example, executive members of a governance …

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

Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …

Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …

Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …

e. ‘the Code’ means:  i. for sustainability assurance engagements, ‘the Code’ as defined in ASSA 5000; and  ii. for engagements other than sustainability assurance engagements, APES 110 Code of Ethics for Professional Accountants (including Independence …

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

Activity―An aspect of an entity’s operations such as the achievement of strategic objectives or legislative requirements or the delivery of a product, service or programme. An activity may be conducted within a single entity or across multiple entities, …