Materiality= materiality means a matter of significant import, it includes both qualitative and quantitative materiality.
Engagement Partner= The Partner or other person in the firm who is responsible for the Engagement and its performance, including a report that is being issued on behalf of the firm.
Engagement team= All the individuals and staff in a firm performing the engagement or any other person appointed by the firm or a network of firm to perform the procedure on the engagement. It excludes external experts engaged by the former network firm.
Reasonable assurance= High level but not absolute assurance
Those charged with governance= Person responsible for overseeing the strategic direction of the entity.
Practioner= A professional accountant in Public Practice
Engagement Partner= The Partner or other person in the firm who is responsible for the Engagement and its performance, including a report that is being issued on behalf of the firm.
Engagement team= All the individuals and staff in a firm performing the engagement or any other person appointed by the firm or a network of firm to perform the procedure on the engagement. It excludes external experts engaged by the former network firm.
Reasonable assurance= High level but not absolute assurance
Those charged with governance= Person responsible for overseeing the strategic direction of the entity.
Practioner= A professional accountant in Public Practice
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