Activity’s performance—The responsible party or parties’ performance of the activity being reported on (that is, the subject matter for the performance …

Assurance practitioner―Individual or firm or other organisation, whether in public practice, industry and commerce or the public sector, providing assurance services including performance …

Attestation engagement―An assurance engagement in which a party other than the assurance practitioner measures or evaluates the underlying subject matter against the criteria. A party other than the assurance practitioner also often presents the resulting …

Criteria―The benchmarks used to evaluate the activity’s performance. The “identified criteria” are the criteria used for the particular engagement. (Ref: Para 27 …

Direct engagement on performance―An assurance engagement in which the assurance practitioner obtains sufficient appropriate evidence to evaluate an activity’s performance (the subject matter) against identified criteria. The outcome of this evaluation, …

Engagement objective (objective of the performance engagement)―States the purpose of the performance engagement. The engagement objective needs to be expressed in a way that makes it possible to conclude against the objective after the engagement has been …

Engagement risk―The risk that the assurance practitioner expresses an inappropriate conclusion. [11] …

Engaging party―The party(ies) that engages the assurance practitioner to perform the assurance engagement. In a performance engagement initiated by an Auditor-General there will not normally be an engaging party as the State, Territory or Federal …

Further procedures—Procedures, including tests of controls and substantive procedures, performed to: (Ref: Para 41-46 ) In a limited assurance engagement, respond to the identified areas where a significant variation in an activity’s performance is likely …

In a limited assurance engagement, respond to the identified areas where a significant variation in an activity’s performance is likely to arise; …