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:

Revisions

Changes or modifications made to improve or correct a text, plan, or concept.

Freud's Theory

Refers to the psychoanalytic theory developed by Sigmund Freud, which emphasizes the role of unconscious processes, childhood experiences, and sexual desires in shaping behavior and personality.

Jung

Carl Jung, a Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for his concepts of the collective unconscious and archetypes.

Deterministic

The philosophy that all events, including moral choices, are completely determined by previously existing causes.