(Ref: Para. A8 ) In considering the characteristics of the population from which the sample will be drawn, the auditor may determine that stratification or value-weighted selection is appropriate. This Appendix provides guidance to the auditor on the use …

(Ref: Para. A11 ) The following are factors that the auditor may consider when determining the sample size for tests of controls.   These factors, which need to be considered together, assume the auditor does not modify the nature or timing of tests of …

Non‑IFRS financial information [13] is financial information that is presented other than in accordance with all relevant accounting standards. …

Non‑public document means a document in relation to a fundraising or a document containing prospective financial information, which is not a public document.  It is not prepared in accordance with the Corporations Act 2001 …

Pro forma adjustments means adjustments selected by the responsible party in accordance with the stated basis of preparation to make to base financial information [15] (historical or prospective) to: illustrate the impact of a significant event or …

Pro forma financial information means base financial information adjusted for pro forma adjustments in accordance with the stated basis of preparati on, resulting in non‑IFRS financial information that is not prepared in accordance with Australian …

Prospective financial information means financial information of a predictive character prepared based on assumptions made by the responsible party, in accordance with the stated basis of preparation.  Prospective financial information may be either:  a …

Public document means a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of an entity) in relation to a …

Reasonable assurance engagement means an assurance engagement where the assurance practitioner reduces the assurance engagement risk to an acceptably low level in the circumstances of the assurance engagement as the basis for the assurance practitioner’s …

Reasonable grounds means, in relation to a statement made, that there must be a sufficient objective foundation for that statement. …