Procedures mean procedures performed by the auditor which are specified by the requesting parties.  The auditor does not determine whether the extent of such procedures is sufficient for the purposes of the requesting parties.  Procedures may also be …

Pro forma financial information means non-IFRS financial information that is intended to show the effects of proposed or completed transactions for illustrative purposes. [5]  The non-IFRS financial information is adjusted by pro forma adjustments to …

Representation letter means a letter prepared by the entity at the request of the auditor that confirms to the auditor specific matters relating to the comfort letter …

Requesting parties means third party underwriter(s) and/or other parties involved with the entity’s securities offering (such as financial intermediaries, buyers, sellers, brokers or selling agents or group or component auditors) that have agreed to be …

Responsible party of the entity means those charged with governance of the entity (ordinarily the Board of Directors) who are responsible for the preparation of the offering document, and who engage the auditor to issue a comfort letter to the requesting …

Underwriter means any person or their agent who has purchased, or intends to purchase securities from an issuer with a view to, or offers or sells for an issuer in connection with, the distribution of any security, or participates or has a direct or …

Underwriting agreement means a formal agreement between the underwriter(s) and the responsible party of the entity with respect to the entity’s offering document.  It may specify the form and content of the comfort letter to be requested of the auditor, …

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 ) …