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. …

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

For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …

For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …

Internal control [7] encompasses the following components: the control environment; the life company’s risk assessment process; information systems, including the related business processes, relevant to financial and prudential reporting, and …

Life company means all life companies (including friendly societies) registered under section 21 of the Life Act . …

Life company auditable annual return(s) , means a form used for the collection and reporting of information in relation to a life company, as required to be provided to APRA by a life company in accordance with APRA Reporting Standards made under the …