An auditor has the responsibility to actively search for subsequent events that occur subsequent to the
A) balance sheet date.
B) date of the auditor's report.
C) balance sheet date, but prior to the audit report.
D) date of the management representation letter.

Question

Quizplus · Accepted Answer

Auditors are responsible for actively searching for subsequent events that occur after the balance sheet date but before the audit report is issued, as these events may affect the financial statements.

An Auditor Has the Responsibility to Actively Search for Subsequent