539 definitions found.
ASAE 3150
Definition
17(nn)
Sampling risk―The risk that the assurance practitioner’s conclusion based on a sample may be different from the conclusion if the entire population were subjected to the same assurance procedure. Sampling risk can lead to two types of erroneous …
ASAE 3150
Definition
17(oo)
Service organisation―A third party organisation (or segment of a third party organisation) that provides services to user entities that are likely to be relevant to user entities’ internal control as it relates to relevant external reporting, whether …
ASAE 3150
Definition
17(pp)
Short-form report―Assurance report including only the matters required under paragraph 89 of this ASAE. …
ASAE 3150
Definition
17(qq)
Specific control objective―Control objective expressed in sufficient detail such that controls can be designed to achieve that objective directly without further …
ASAE 3150
Definition
17(rr)
Statement―The outcome in writing of the responsible party or evaluator’s evaluation of the suitability of the design of controls to achieve the control objectives, and, if included in the scope of the engagement, the fair presentation of the description …
ASAE 3402
Definition
Aus 9.1
In the case of a subservice organisation, the service auditor of a service organisation that uses the services of the subservice organisation is also a user …
ASAE 3402
Definition
9(s)
User entity―an entity that uses a service organisation. …
ASAE 3410
Definition
14
For the purposes of this ASAE, the following terms have the meanings attributed below: [8] …
ASAE 3410
Definition
14(a)
Applicable criteria – The criteria used by the entity to quantify and report its emissions in the GHG statement. …
ASAE 3410
Definition
14(b)
Assertions – Representations by the entity, explicit or otherwise, that are embodied in the GHG statement, as used by the assurance practitioner to consider the different types of potential misstatements that may …