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* The date of financial statements - is the date of the end of the latest period covered by the financial statement.
* Date of approval of financial statements- is the date that comprise the financial statement including the related notes have been prepared and those with the recognised authorised have asserted that they have taken responsibility for those financial statement.
* Date of the auditor's report- the date the auditor dates the report on the financial statements in accordance with ISA.
The significance of the dates is that e.g the auditor still performs audit procedures designed to obtain sufficient and appropriate evidence that all events occurring between the date of the financial statement and the auditor's report that require adjustments of or disclosure in, the financial statements are identified.
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