Report Date – NBC Institute

AAA – Nov 2012 – L3 – SA – Q13 – Audit Reporting

Determining the correct date to include on an audit report.

Question

The auditor should always date the audit report on a date:

A. The financial statements were approved
B. After the directors have approved the financial statements
C. When the directors approved the audit work
D. The audit assignment was completed
E. The audit commenced

Answer

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Tags: Audit Procedures, Audit report, Financial Statements Approval, Report Date
Level: Level 3

Topic: Audit Reporting
Series: NOV 2012

Question Tag: Report Date

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AAA – Nov 2012 – L3 – SA – Q13 – Audit Reporting

Determining the correct date to include on an audit report.

AAA – Nov 2012 – L3 – SA – Q13 – Audit Reporting

Determining the correct date to include on an audit report.

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AAA – Nov 2012 – L3 – SA – Q13 – Audit Reporting

Determining the correct date to include on an audit report.

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AAA – Nov 2012 – L3 – SA – Q13 – Audit Reporting

Determining the correct date to include on an audit report.

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