Word of the Day – June 26, 2021
subsequent event
Definitions
Type | Definition | Sources |
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Noun | An event that occurs after one milestone and before the next milestone that can cause a material change in a process being measured or examined. (used 0 times in citations and controls) |
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Noun | Events or transactions that occur after the specified period covered by the engagement, but prior to the date of the service auditor's report, which could have a significant effect on the evaluation of the presentation of the description of the service organization's system or the evaluation of the suitability of design and operating effectiveness of controls. (used 46 times in citations and controls) | |
Noun | Material event that occurs after the end of the accounting period and before the publication of an entity's financial statements. Such events are disclosed in the notes to the financial statements. (used 0 times in citations and controls) |
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Other Forms
Type | Other Form |
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Plural | subsequent events |
Plural Possessive | subsequent events' |
Possessive | subsequent event's |
Relationships
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Citations
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