Prescribed report - the form and/or content of the auditor’s report is prescribed by a statutory authority, by the terms of a contract or by other applicable …

Subject matter information - the outcome of the measurement or evaluation of an underlying subject matter against the relevant criteria. [Examples include financial reports, compliance plans and attestations/declarations by responsible …

The meanings of other words and phrases used in this Guidance Statement are those included in the AUASB pronouncements and which are also reproduced in the AUASB Glossary …

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. …

Change period means the period specified by the requesting parties ending on the cut-off date and begins for balance sheet items, immediately after the date of the latest balance sheet, and for profit and loss items, immediately after the latest period …

Closing date means the date on which the issuer of the securities or selling security holder delivers the securities to the underwriter in exchange for the proceeds of the …