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Click to expand menu items Click to collapse menu items. The following auditing standard is not the current version and does not reflect any amendments effective on or after December 31, 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. Note: When performing an integrated audit of financial statements and internal control over financial reporting, the auditor's reports on the company's financial statements and on internal control over financial reporting should be dated the same date. Note: If the auditor concludes that a scope limitation will prevent the auditor from obtaining the reasonable assurance necessary to express an opinion on the financial statements, then the auditor's report date is the date that the auditor has obtained sufficient appropriate evidence to support the representations in the auditor's report. The auditor has no responsibility to make any inquiry or carry out any auditing procedures for the period after the date of his report. In case a subsequent event of the type requiring adjustment of the financial statements as discussed in section
However, if an event of the type requiring disclosure only as discussed in section Under these circumstances, the report of - treasuresforthesoul.com auditor would carry the same date used in the original report.
Issue date, unless otherwise indicated: November, For audits of fiscal years beginning before December 15,click here. For audits of fiscal years ending before June 1,click here. Plugin Links Content. AS No.
Dual dating in the Audit Report Dual dating refers to dating the audit report as of the end of field work along with an ad-ditional later date attached to disclosure of a significant Type II subsequent event. Some-times after completion of field work but before issuance of the report, a significant event comes to the audit team's treasuresforthesoul.com purpose of dual dating is twofold: (1) to. DUAL DATE Definition. DUAL DATE is when a major event comes to the auditor's attention between the report date and issuance of the report; the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of workpaper review, except footnote XX, which is dated later). Dual dating auditing - Join the leader in online dating services and find a date today. Join and search! If you are a middle-aged woman looking to have a good time dating man half your age, this advertisement is for you. Men looking for a man - Women looking for a woman.
Auditing Standard No. Appendix: Illustrative Reports. Appendix A: Background and Basis for Conclusions. Appendix B: Background and Basis for Conclusions.
Dual dating auditing
Appendix A: Definitions. Appendix B: Special Topics. Appendix C: Special Reporting Situations.
The 4 Types of Audit Opinions
Appendix A: Definition. AU Section - Independence. AU Section - Service Organizations. AU Section - Inventories.
AU Section - Management Representations. AU Section - Audit Sampling. AU Section - Segment Information. AS Audit Evidence. AS Supervision of the Audit Engagement. AS Using the Work of a Specialist.
Dating of - treasuresforthesoul.com Auditor's Report However, if an event of the type requiring disclosure only (as discussed in section and) occurs between the date of - treasuresforthesoul.com auditor's original report and the date of the reissuance of such report, and if the event. The following auditing standard is not the current version and does not reflect any amendments effective on or after December 31, The current version of the auditing standards can be found here. AU Section Dating of - treasuresforthesoul.com Auditor's Report.
AS Audit Documentation. AS Engagement Quality Review. AS Communications with Audit Committees.
Audit Procedures. AS Audit Planning. AS Substantive Analytical Procedures. AS The Confirmation Process. AS Audit Sampling. AS Illegal Acts by Clients.
AS Related Parties. AS Auditing Accounting Estimates.
AS Auditing Inventories. AS Required Supplementary Information.
The auditor may use "dual dating," for example, "February 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 event referred to in the note (or. Dating of - treasuresforthesoul.com auditor's report states that the auditor has no responsibility to make any inquiries or to perform any auditing procedures during this period to discover any material subsequent events. Alternatively, the auditor may use dual dating in the audit report. dual date: Applied in the auditing process when an auditor discovers a financial event that occurred after the initial report date and does not want to take responsibility for any other post-report occurrences other than that specific event. Rather than revise the report, the .
AS Subsequent Events. AS Management Representations. AS Evaluating Audit Results. Auditor Reporting. AS Special Reports.
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