The Appropriate Audit Report Date for a Standard Unmodified Opinion

question 24

Multiple Choice

The appropriate audit report date for a standard unmodified opinion audit report for a nonpublic entity should be

• A) the date the financial statements are given to the Board of Directors.
• B) the date of the financial statements.
• C) the date the auditor completed the auditing procedures in the field.
• D) 60 days after the date of the financial statements as required by the SEC.

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Definitions:

Describe

To give a detailed account in words of someone or something, including all the relevant characteristics, qualities, or events.

Control

In experiments, a standard against which the effect of a variable is compared or the ability to direct and manage outcomes or influences.

Applied Side

Pertains to the practical application of scientific knowledge to solve real-world problems.

Science Of Behavior

is the systematic study of how behavior is influenced by the external environment and internal psychological processes.