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:

Member

An individual who is part of a group, organization, or community, often with specific rights or responsibilities.

Single System Designs

Research designs used in social work, psychology, and other disciplines to evaluate the effectiveness of an intervention or treatment on an individual or a single system by measuring outcomes over time.

Session Evaluation Forms

documents used to gather feedback on the effectiveness and content of a specific session or meeting.

Self-Monitoring

The practice of observing and regulating one's own behavior in social settings to adapt to the situation or fulfill social expectations.