AUASB Standards means standards issued by the Auditing and Assurance Standards Board (AUASB) comprising: Australian Auditing Standards; Standards on Review Engagements; Standards on Assurance Engagements; and Standards on Related …

Base financial information means financial information that is used as the starting point for the application of pro forma adjustments [4] by the responsible party.  Base financial information is ordinarily historical in nature, however, it can also be …

Corporate fundraising (“fundraising”) means any transaction involving shares, debentures, units or interests in a management investment scheme undertaken to raise debt or equity funds, or issue equity, and/or offer and/or respond to an offer of, cash …

Different elements of prospective financial information means: the assumptions used in the preparation of the prospective financial information; (element 1) the stated basis of preparation and the assumptions referred to in (i) above; (element 2) and its …

Document means a public document or non‑public document related to a corporate fundraising or other document containing prospective financial …

Engaging party means the body or person(s) that requested the services of the assurance practitioner for the assurance engagement.  The engaging party is ordinarily the responsible party, as defined in paragraph (cc) below of this ASAE.  References in …

Entity means the entity responsible for the preparation and issuance of the public document or other document. …

Event(s) or transaction(s) means underlying event(s) or transaction(s) that is (are): primarily the subject of the document; or not the subject of the document but the effect(s) of which have been reflected in the financial …

Financial information means information of a financial nature prepared by the responsible party in the form of: base financial information; historical financial information; pro forma historical financial information; prospective financial information; or …

Historical financial information means information expressed in financial terms in relation to a particular entity, which is derived primarily from that entity’s accounting system and relates to events occurring in past time periods or about conditions or …