539 definitions found.
ASAE 3000
Definition
12(m)
Intended users ―The individual(s) or organisation(s), or group(s) thereof that the assurance practitioner expects will use the assurance report. In some cases, there may be intended users other than those to whom the assurance report is addressed. (Ref: …
ASAE 3000
Definition
Aus 12.3
Lead assurance practitioner ―The individual appointed by the firm, who is responsible for the engagement and its performance, and for the assurance report that is issued on behalf of the firm, and who, where required, has the appropriate authority from a …
ASAE 3000
Definition
12(n)
Measurer or evaluator ―The party(ies) who measures or evaluates the underlying subject matter against the criteria. The measurer or evaluator possesses expertise in the underlying subject matter. (Ref: Para. A37 , A39 …
ASAE 3000
Definition
12(o)
Misstatement ―A difference between the subject matter information and the appropriate measurement or evaluation of the underlying subject matter in accordance with the criteria. Misstatements can be intentional or unintentional, qualitative or …
ASAE 3000
Definition
12(p)
Misstatement of fact (with respect to other information) ―Other information that is unrelated to matters appearing in the subject matter information or the assurance report that is incorrectly stated or presented. A material misstatement of fact may …
ASAE 3000
Definition
12(q)
Other information ―Information (other than the subject matter information and the assurance report thereon) which is included, either by law, regulation or custom, in a document containing the subject matter information and the assurance report …
ASAE 3000
Definition
12(t)
Professional judgement ―The application of relevant training, knowledge and experience, within the context provided by assurance and ethical standards, in making informed decisions about the courses of action that are appropriate in the circumstances of …
ASAE 3000
Definition
12(u)
Professional scepticism ―An attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement, and a critical assessment of …