Which of the Following Dates Is Least Relevant When Considering

question 13

Multiple Choice

Which of the following dates is least relevant when considering subsequent events?

• A) the date on which the financial statements are approved
• B) the audit report date
• C) the date on which the financial statements are issued
• D) the date the auditor completes the field-work

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Definitions:

Ethical Behavior

Conduct that is consistent with principles of moral and professional norms, including honesty, fairness, and integrity.

Ethical Work Environment

A work setting where moral standards guide practices and behaviors, fostering trust and integrity among employees and with clients.

Misrepresentation

A legal cause of action on which an injured party seeks damages. It arises when a salesperson makes erroneous statements or offers false promises regarding a product’s characteristics and capabilities.

Product Capabilities

The specific abilities or features of a product that meet customer needs or solve problems.