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If the balance sheet of a company is dated 30 June 2012, the audit report is dated 6 September 2012 and both are released to the public on 15 September 2012, this indicates that the auditor has searched for material unrecorded transactions and events that occurred up to:
Substance Abuse
The harmful or hazardous use of psychoactive substances, including alcohol and illicit drugs.
Child Abuse
The physical, sexual, emotional mistreatment, or neglect of a child.
Neglect
Failing to provide adequate care, supervision, or necessary resources for a dependent, resulting in harm or risk of harm.
Unreported Cases
Incidents of a particular nature (e.g., crimes, health issues) that go unnoted or undocumented in official records or statistics.
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