Audit report dating
WhileÊa qualified Êreport oneÊwhich theÊauditor concludes Êthat most matter have been dealt with but not sufficiently. The word auditor doesn't only mean an internal auditor but also an external auditor.An auditor could be an internal or an external auditor..08 However, if an event of the type requiring disclosure only (as discussed in AS 2801.05 and AS 2801.08) occurs between the date of the independent auditor's original report and the date of the reissuance of such report, and if the event comes to the attention of the independent auditor, the event may be disclosed in a separate note to the financial statements captioned somewhat as follows: Event (Unaudited) Subsequent to the Date of the Independent Auditor's Report Under these circumstances, the report of the independent auditor would carry the same date used in the original report., regarding procedures to be followed by the auditor who, subsequent to the date of his report upon audited financial statements, becomes aware that facts may have existed at that date which might have affected his report had he then been aware of such facts.
Content Header .feed_item_answer_user.js-wf-loaded . dual date If 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)..04 In case a subsequent event of the type requiring disclosure (as discussed in AS 2801.05) occurs after the date of the auditor's report but before the issuance of the related financial statements, and the event comes to the attention of the auditor, it should be disclosed in a note to the financial statements or the auditor should qualify his or her opinion.If disclosure of the event is made, either in a note or in the auditor's report, the auditor would date the report as set forth in the following paragraph.
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However, , for the predecessor auditor's responsibility when reissuing or consenting to the reuse of a report previously issued on the financial statements of a prior period.