If the auditor determines that a subsequent event that affects the current period financial statements occurred after fieldwork was completed but before the audit report was issued, what date(s) may the auditor use on the report?

Question

Quizplus · Accepted Answer

The auditor should use the date that the subsequent event occurred as the date of the audit report, which is after the completion of fieldwork. Choice B is the only option that includes a date after fieldwork was completed. Choices A, C, and D include dates before or during fieldwork.

If the Auditor Determines That a Subsequent Event That Affects