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:

Foreign Substance

A material or substance present in an organism or system that is not naturally produced or expected to be in that environment.

Immune Response

The body's defense mechanism against foreign substances or pathogens, involving both specific and nonspecific components.

HIV Virus

Human Immunodeficiency Virus, a virus that attacks the body's immune system and can lead to Acquired Immunodeficiency Syndrome (AIDS) if not treated.

Semen

A fluid that is generated by males and contains sperm cells, which is essential for human reproduction.