DefinitionsDefinitions

Definitions

1. For the purposes of this Auditing Standard, the following terms have the meanings attributed below:
   1. Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement report.
   2. Engagement quality reviewer – A partner, other individual in the firm, or an external individual, appointed by the firm to perform the engagement quality review.
   3. [Deleted by the AUASB. Refer Aus 13.1]

Aus 13.1 (d) ‘Relevant ethical requirements’ means:

(i) for sustainability assurance engagements, ‘relevant ethical requirements’ as defined in ASSA 5000 General Requirements for Sustainability Assurance Engagements (ASSA 5000); and

(ii) for engagements other than sustainability assurance engagements, ‘relevant ethical requirements’ as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements. (Ref: Para. A12–A15)

Aus 13.2 (e) ‘the Code’ means:

(i) for sustainability assurance engagements, ‘the Code’ as defined in ASSA 5000; and

(ii) for engagements other than sustainability assurance engagements, APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the Accounting Professional & Ethical Standards Board.