Reporting Events After Reporting Date Is Concerned With

question 17

Multiple Choice

Reporting events after reporting date is concerned with:

• A) information that becomes available between the date the reports are completed and the date the auditor signs the audit report.
• B) events that occur or information that becomes available after the directors sign the Directors' Declaration and before the reports are printed.
• C) events or transactions that occur or about which information becomes available between reporting date and time of completion.
• D) events or transactions that occur or about which information becomes available between reporting date and reporting period date.

---

Definitions:

Faulty Logic

A type of reasoning or thought process that is flawed, erroneous, or does not follow the principles of sound reasoning.

Cognitive-affective Units

are mental structures that determine how individuals process information and emotions in relation to their beliefs and attitudes.

Cognitive Therapists

Mental health professionals who use approaches designed to change dysfunctional beliefs and thought patterns, typically to treat depression, anxiety, and other psychological disorders.

Construct System

A cognitive structure used by a person to categorize and interpret experiences, often influencing their perception and behavior.