Dual dating review report

If the auditor is a predecessor auditor and the client is reusing the report, additional procedures are required, including a requirement to obtain an updating representation letter from management and a representation letter from the successor auditor.

On this marriage certificate, made out in 1907 in Warsaw (then part of the Russian Empire), the month is given as "November/December", and the day as "23/6".

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.

All of these terms should be covered in any CPA review course text book.

Your study guide should also include similar glossaries for FAR, BEC, and REG, and FAR.

When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01.

However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.

Appendix A: Examples of Information and Sources of Information That May be Gathered During the Audit That Could Indicate That Related Parties or Relationships or Transactions with Related Parties Previously Undisclosed to the Auditor Might Exist The following auditing standard is not the current version and does not reflect any amendments effective on or after December 31, 2016.Its purpose is to determine whether the financial statements being reported on require adjustment or additional disclosures.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.The treaty was concluded between Roman Catholic parties, who had adopted the Gregorian calendar, and Protestant parties, who had not.Dual dating is the practice, in historical materials, to indicate some dates with what appears to be duplicate, or excessive digits, sometimes separated by a hyphen or a slash. The need for double dating arose from the transition from an older calendar to a newer one.

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When the auditor reissues the report and uses the original report date, he or she does not have to investigate or inquire about events affecting the financial statements reported on that may have occurred between the original date and the reissuance date.

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