The Appropriate Date for the Audit Report for a Public

question 12

Multiple Choice

The appropriate date for the audit report for a public company is the date on which the

• A)client's fiscal year ended.
• B)auditor and client entered into a contract.
• C)board of directors approved the financial statements.
• D)auditor prepares and delivers the report to the client.

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Definitions:

Plan Of Action

A detailed strategy or course of actions designed to achieve a specific goal or objective.

SOAP Format

A standardized method for documenting medical information, standing for Subjective, Objective, Assessment, Plan.

Source-Oriented Medical Records

A type of medical record keeping where information is organized according to the source that provided the information, such as lab reports, radiology, and physician notes, kept in separate sections.

Social History

An account of a person's past experiences, relationships, and environment, often collected for medical or sociological purposes.