An Auditor Issued an Audit Report That Was Dual Dated

question 61

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

• A) Limited to the specific event referenced.
• B) Limited to include only events occurring before the date of the last subsequent event referenced.
• C) Extended to subsequent events occurring through the date of issuance of the report.
• D) Extended to include all events occurring since the completion of fieldwork.

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Definitions:

Legally Binding Contract

An agreement between parties that has legal force and is enforceable by law, with defined obligations and rights.

Reasonable Expectations

The anticipation of certain outcomes based on typical circumstances, often legally considered in contractual agreements.

Legal Perspective

A viewpoint or analysis based on the principles and applications of law.

Practical Business

Pertains to common-sense strategies and actions within the realm of business aimed at efficiency and profitability.