Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 17

After the date of the audit report, an auditor has no obligation to make continuing inquiries or perform other procedures concerning the audited financial statements, unless a. Information that existed at the report date and may affect the report comes to the auditor's attention.
B) Management of the entity requests the auditor to reissue the auditor's report in a document submitted to a third party that contains information in addition to the basic financial statements.
C) Information about an event that occurred after the end of field work comes to the auditor's attention.
D) Final determinations or resolutions are made of contingencies that had been disclosed in the financial statements.