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. …

Pervasive – A term used, in the context of misstatements, to describe the effects on the financial report of misstatements or the possible effects on the financial report of misstatements, if any, that are undetected due to an inability to obtain …

Modified opinion – A qualified opinion, an adverse opinion or a disclaimer of opinion on the financial report. …

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

Arm’s length transaction means a transaction conducted on such terms and conditions as between a willing buyer and a willing seller who are unrelated and are acting independently of each other and pursuing their own best interests. …

Related party means a party that is either:  (Ref: Para.  A4‑A7 )   A related party as defined in the applicable financial reporting framework * ; or Where the applicable financial reporting framework establishes minimal or no related party requirements: …

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

Comparative information means the amounts and disclosures included in the financial report in respect of one or more prior periods in accordance with the applicable financial reporting …

Corresponding figures mean comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial report, and are intended to be read only in relation to the amounts and other …