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If the balance sheet of a company is dated December 31, 2011, the audit report is dated February 8, 2012, and both are released on February 15, 2012, this indicates that the auditor has searched for subsequent events that occurred up to:
Defensiveness
A psychological reaction that occurs when an individual perceives a threat or criticism, often leading to protective behavior or communication.
Sender
The individual or entity that initiates a message or communication, intending to convey information to a receiver.
Receiver
The individual or entity that obtains or is intended to obtain the content of a message from a sender, completing the communication process.
Nonverbal Communication
The transmission of information or feelings without the use of spoken words, through gestures, facial expressions, and body language.
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