Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s …

Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …

Audited financial report – Financial report [1]  audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …

Summary financial statements – Historical financial information that is derived from a financial report, or complete set of financial statements, but that contains less detail than the financial report, while still providing a structured representation …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below:   …

Date of the financial report means the date of the end of the latest period covered by the financial report.  Date of approval of the financial report means the date on which all the financial statements that comprise the financial report, including the …

Date of the auditor’s report means the date the auditor dates the report on the financial report in accordance with ASA 700 .  (Ref: Para.  A3 ) …

Date the financial report is issued means the date that the auditor’s report and audited financial report are made available to third parties.  (Ref: Para.  A4‑A5 ) …

Subsequent events means events occurring between the date of the financial report and the date of the auditor’s report, and facts that become known to the auditor after the date of the auditor’s report. …

Applicable financial reporting framework means the financial reporting framework adopted by the entity in the preparation of general or special purpose financial information of the entity that is acceptable based on the nature of the entity or as required …