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

question 31

Multiple Choice

If an auditor dates the auditor's report on financial statements for the year ended December 31,2011,as of February 10,2012,except for Note J,as to which the date is March 3,2012,the auditor is acknowledging responsibility to actively search for and ensure proper handling by management of

• A) All subsequent events occurring through March 3, 2012.
• B) All subsequent events occurring through February 10, 2012.
• C) All subsequent events occurring through February 10, 2012 and the specific subsequent event referred to in Note J through March 3, 2012.
• D) Only the specific subsequent event referred to in Note J as of March 3, 2012.

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Definitions:

Daily Medications

Prescribed drugs that are taken regularly each day to manage or treat specific medical conditions.

Tube Feeding

A medical procedure to provide nutrition to individuals who cannot obtain nutrition by mouth, using a tube placed into the stomach or intestine through the nose or abdomen.

Tracheostomy Suctioning

The process of removing secretions from the trachea through a tracheostomy tube to maintain airway patency.

Minimum Data Set

A standardized collection of basic information about a patient in a healthcare setting, used to guide care planning and assessment.