Assertion: audit's report | /r/HasProperty | dated
Facets:
value: as of a particular date
type: OTHER
Source sentences:
text: When the draft report and client representation letter to management is ready but before they are finalized, the audit committee/board liaison should meet with the auditors one final time before the report and letter are dated and released to the board of directors.
text: I SOC 2 reports are dated as of a particular date and are sometimes referred to as point-in-time reports.