The appropriate audit report date for a standard unmodified opinion audit report for a nonpublic entity should be
A) the date the financial statements are given to the Board of Directors.
B) the date of the financial statements.
C) the date the auditor completed the auditing procedures in the field.
D) 60 days after the date of the financial statements as required by the SEC.

Question

Quizplus · Accepted Answer

The appropriate audit report date for a standard unmodified opinion audit report for a nonpublic entity is the date the auditor completed the auditing procedures in the field. This date signifies when the auditor has obtained sufficient appropriate audit evidence to support the opinion.

The Appropriate Audit Report Date for a Standard Unmodified Opinion