Dating auditor

Friday, July 31, 2009
Contents:


  1. Footnotes (AS 3110 - Dating of the Independent Auditor's Report):
  2. 44.8 Date and signature of the auditor’sreport
  3. Date and signature of the auditor’sreport | Croner-i Tax and Accounting
  4. Dating Of The Independent Auditor’s Report

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Footnotes (AS 3110 - Dating of the Independent Auditor's Report):

I hope that helps! The must-play city building game of Journey through the ages and create a mighty empire in this award-winning game. What is the importance of an audit report in the annual report of a publicly-listed company? What is issued first, the audit report or the annual report? What is the meaning of an audit report? Is there any due date for the company to submit the annual report? Quora User , Printbroker, financial printer, ex-lawyer.

44.8 Date and signature of the auditor’sreport

Thanks to Julius Lewiel for A2A. I can only tell you the differences from the standpoint of a financial printer. Please make allowances if there is discrepancy with the GAAP standards in accounting.


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The terms are supposedly self-explanatory: Date of the auditor's report is the date when the auditor finalises and completes the report. It is not necessarily the date the report is published, released or issued. In the latter instance, the independent auditor's responsibility for subsequent events extends to the later report date and, accordingly, the procedures outlined in section An independent auditor may reissue his report on financial statements contained in annual reports filed with the Securities and Exchange Commission or other regulatory agencies or in a document he submits to his client or to others that contains information in addition to the client's basic financial statements subsequent to the date of his original report on the basic financial statements.

Completing the Audit: Subsequent Events and Discovery of Facts - Auditing and Attestation - CPA Exam

An independent auditor may also be requested by his client to furnish additional copies of a previously issued report. Use of the original report date in a reissued report removes any implication that records, transactions, or events after that date have been examined or reviewed. In such cases, the independent auditor has no responsibility to make further investigation or inquiry as to events which may have occurred during the period between the original report date and the date of the release of additional reports.

In some cases, it may not be desirable for the independent auditor to reissue his report in the circumstances described in paragraph. In such cases, adjustment with disclosure or disclosure alone should be made as described in section The independent auditor should consider the effect of these matters on his opinion and he should date his report in accordance with the procedures described in paragraph. However, if an event of the type requiring disclosure only as discussed in section Under these circumstances, the report of the independent auditor would carry the same date used in the original report.

Date and signature of the auditor’sreport | Croner-i Tax and Accounting

Issue date, unless otherwise indicated: For audits of fiscal years beginning before December 15, , click here. For audits of fiscal years ending before June 1, , click here. Background and Basis for Conclusions. Evaluating Consistency of Financial Statements. It's not easy, I have to have the patience of a saint to endure this lack of quality time, often that not resulting in the perceived lack of affection.

But it's funny, that you can use this audit knowledge to your advantage. Like when you wanted to send me flowers to my office - and didn't know which floor I was, instead of asking around, like any normal guy would do Ching, a friend, asked me to get May's office address for him, coz he wanted to surprise her with flowers too - you go to Bursa, download my company's Annual Report and got the registered address from there.

How unconventionally romantic of you!

Dating Of The Independent Auditor’s Report

His side of the story - to be continued…….. Sealed with love by Kathlynn at Newer Post Older Post Home. About Me Kathlynn Kathlynn Chan is a chartered accountant who blissfully married to the love of her life, another fellow chartered accountant. View my complete profile.

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