Whether Auditors Choose to Dual Date the Audit Report, or Extend

question 85

Multiple Choice

Whether auditors choose to dual date the audit report, or extend the end of fieldwork, _______.

• A)their liability with respect to the financial statements remains the same
• B)they must request written representation from management as of the new date of the auditor's report
• C)they must request written representation from the internal auditors as of the new date of the auditor's report
• D)no further representations should be requested of management

---

Definitions:

Policy Practice

The application of policy knowledge, analysis, and evaluation in professional settings to solve societal issues and promote well-being.

Policy Leadership

The role or actions of leading and navigating the development, implementation, or advocacy of public policies, often involving envisioning policy changes and mobilizing resources or support.

Human Condition

The characteristics, key events, and situations which compose the essentials of human existence, such as birth, growth, emotionality, aspiration, conflict, and mortality.

Policy Practice

The application of policy analysis, development, and advocacy skills in professional practice to influence public policy.