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An Auditor Issued an Audit Report That Was Dual Dated

question 52

Multiple Choice

An auditor issued an audit report that was dual dated for a subsequent event that occurred after the completion of fieldwork but before issuance of the auditor's report. The auditor's responsibility for events occurring subsequent to the completion of fieldwork was:


Definitions:

Trochlear

Refers to the fourth cranial nerve, responsible for eye movement.

Abducens

The sixth cranial nerve, which controls the lateral rectus muscle of the eye, responsible for outward eye movement.

Arachnoid Mater

One of the three protective membranes (meninges) that surround the brain and spinal cord, located between the dura mater and pia mater.

Pia Mater

The innermost layer of the meninges, which closely envelops the brain and spinal cord.

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