A Former Client Requests a Predecessor Auditor to Reissue an Audit

question 967

Multiple Choice

A former client requests a predecessor auditor to reissue an audit report on a prior period's financial statements. The financial statements are not restated and the report is not revised. What date(s) should the predecessor auditor use in the reissued report?

• A) The date of the prior-period report.
• B) The date of the client's request.
• C) The date of reissue.
• D) The dual-dates.

---

Definitions:

Shared hobbies

Activities or interests pursued in leisure time that are enjoyed collectively by a group of people, fostering social bonds and community.

Social network

A structure made up of individuals or organizations that are connected through various social relationships, such as friendship, kinship, common interests, or beliefs.

World Trade Organization

An international organization that regulates international trade, aiming to ensure that trade flows as smoothly, predictably, and freely as possible.

Secondary groups

Large, impersonal social groups whose relationships are mostly based on specific, limited purposes or goals.