subsequent events
nounverified·updated Aug 30, 2026
Events or transactions that occur after the specified period addressed by the description but prior to the date of the practitioner's report. Such events or transactions could have a significant effect on the evaluation of whether the description is presented in accordance with the description criteria or whether controls were effective to provide reasonable assurance that the entity's principal system objectives were achieved based on the applicable trust services criteria.
Framework senses
- §1 · glossary
- Events or transactions that occur after the specified period addressed by the description but prior to the date of the practitioner's report. Such events or transactions could have a significant effect on the evaluation of whether the description is presented in accordance with the description criteria or whether controls were effective to provide reasonable assurance that the entity's principal system objectives were achieved based on the applicable trust services criteria.Attribution from the CKI glossary mapping stage (glossary)
- §1 · legacy_primary
- Events or transactions that occur after the specified period addressed by the description but prior to the date of the practitioner's report. Such events or transactions could have a significant effect on the evaluation of whether the description is presented in accordance with the description criteria or whether controls were effective to provide reasonable assurance that the entity's principal system objectives were achieved based on the applicable trust services criteria.DR-088 backfill from the noun definition column