If an Auditor Dates the Auditor's Report on Financial Statements

question 20

Multiple Choice

If an auditor dates the auditor's report on financial statements for the year ended December 31, 2013, as of February 10, 2014, except for Note J, as to which the date is March 3, 2014, the auditor is acknowledging responsibility to actively search for and ensure proper handling by management of:

• A)all subsequent events occurring through March 3, 2014.
• B)all subsequent events occurring through February 10, 2014.
• C)all subsequent events occurring through February 10, 2014 and the specific subsequent event referred to in Note J through March 3, 2014.
• D)only the specific subsequent event referred to in Note J as of March 3, 2014.

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Definitions:

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A reference to a source of information, used to give credit to the original author or to provide evidence for a claim.

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