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. …

An interim financial report means a financial report that is prepared in accordance with an applicable financial reporting framework [1]  for a period that is shorter than the entity’s financial …

A financial report means a complete set of financial statements including the related notes and an assertion statement by those responsible for the financial report. The related notes ordinarily comprise a summary of significant accounting policies and …

An applicable financial reporting framework means a financial reporting framework adopted by management, and where appropriate, those charged with governance, in the preparation of the financial report that is acceptable in view of the nature of the …

Misstatement means a difference between the reported amount, classification, presentation, or disclosure of a financial report item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the …

Uncorrected misstatements means misstatements that the auditor has accumulated during the audit and that have not been corrected. …