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24 maj 2024 · Understand the crucial distinctions between audit report dates and release dates and their impact on financial statements and reporting coordination.
Effective Date. .04 This section is effective for audits of financial statements for periods ending on or after December 15, 2012. Objective. .05 The objective of the auditor is to prepare documentation that provides. a sufficient and appropriate record of the basis for the auditor's report; and.
Audit documentation must not be deleted or discarded after the documentation completion date, however, information may be added. Any documentation added must indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it.
financial statements. The auditor may use "dual dating," for example, "Febru-ary 16, 20__, except for Note __, as to which the date is March 1, 20__," or may date the report as of the later date. In the former instance, the responsibility for events occurring subsequent to the original report date is limited to the specific
Summary Table of Contents. .01 The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion.
1 sie 2015 · The auditor has two choices related to the date of the reissued audit report: • Date the report as of a later date. Extend subsequent-event procedures and obtain client management representations through the new report date. • Dual-date the report. A note to the financial statements should disclose the new financial information and the ...
AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Adopting Release: PCAOB Release No. 2017-001. Effective Date of Standard: For audits of fiscal years ending on or after Dec. 15, 2017, except for the requirements related to critical audit matters.
