subsequent events
nounid
163476·updated Aug 30, 2026verified
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.
MWE
Source
Proposed during multiword review of this document in the CKI mapping queue.
Attested in
No recorded attestations. They are written when an MWE tagging stage is completed, stamped with the pack version and the document’s digest.
Classifications
Entity Type
Event92%llm-generatedllm:claude-haiku-4-5
Sensitivity
Regulated78%llm-generatedllm:claude-haiku-4-5
Information Class
unclassified
Variants
No variants recorded
This term has no surface-form variants in the lexicon yet, so it tags only its canonical form.
Framework definitions
- §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
Outgoing relationships
No outgoing triples
This term is not the subject of any RDF-style relationship yet.
Incoming relationships
No incoming triples
No other term currently asserts a relationship to this one.