If the balance sheet of a company is dated 30 June 2012, the audit report is dated 6 September 2012 and both are released to the public on 15 September 2012, this indicates that the auditor has searched for material unrecorded transactions and events that occurred up to:
A) 30 June 2012.
B) 15 September 2012.
C) 6 September 2012.
D) none of the above

Question

Quizplus · Accepted Answer

The audit report is dated 6 September 2012, which indicates that the auditor has completed their audit procedures up to that date. The release of the balance sheet and audit report to the public on 15 September 2012 indicates that the auditor has no material unrecorded transactions or events that occurred between 6 September 2012 and the release date. Therefore, the auditor has searched for material unrecorded transactions and events up to 6 September 2012.

If the Balance Sheet of a Company Is Dated 30