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:

National Boundaries

Defined lines that mark the territorial limits of a nation and separate it from neighboring countries.

Texas

A state in the southern United States, known for its large size, diverse landscapes, and significant contributions to American history, economy, and culture.

Florida

A state located in the southeastern region of the United States, known for its warm climate, extensive coastlines, and diverse ecosystem.

English Law

The legal system of England and Wales, characterized by the doctrine of common law, with its principles based on judicial decisions and precedents.