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Dating of the independent auditors report

Published: 04.05.2018

Under ordinary conditions, the auditor has no responsibility to make any inquiry or carry out any procedures for the period after the date of his or her report.

AU Section - Inventories. Subsequent Events Requiring Adjustment of Financial Statements — Some events that require adjustment might be made without disclosure, but some events require additional disclosure to be understood.

Accounting 5 years ago. Communications with Audit Committees. When the auditor reissues the report and the financial statements have been adjusted or events have been disclosed in the notes, he or she should dual date the report or date it as of the date of the event responsible for the adjustment or the disclosure.

Footnotes (AS 3110 - Dating of the Independent Auditor's Report):

Accounting 5 years ago. In case a subsequent event of the type requiring adjustment of the financial statements as discussed in section In some cases, it may not be desirable for the independent auditor to reissue his report in the circumstances described in paragraph.

Some related topic [i.

What Is The Auditors Report?

In case a subsequent event of the type requiring adjustment of the financial statements as discussed in section AU Section - Compliance Auditing. SAP 47 covered the subject matter of this. For audits of fiscal years beginning before December 15, , click here. Ordinarily, this is the date that the auditor and the client agree on the form and content of the financial statements.

    1. Aleksey_Shutov - 14.05.2018 in 18:59

      Dating of the Independent Auditor's Report. If the auditor dates the report as of the date of the subsequent event rather than dual dating the report he or she should extend the subsequent events review to that date.

      Sergeu_Koval - 18.05.2018 in 06:22

      Additional advice on issues concerning dating of the audit report is presented in the Techniques for Application section of Section

      Joni_Fernan - 20.05.2018 in 13:20

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