Performing audit procedures after the end of fieldwork _______.
A)has no impact on the date of the audit report
B)automatically extends the date of the audit report by 90 days
C)automatically extends the date of the audit report by 30 days
D)impacts the dating of the audit report

Question

Quizplus · Accepted Answer

Performing audit procedures after the end of fieldwork impacts the dating of the audit report as it may result in changes to the financial statements and other audit findings. The auditor may need to update their opinion and/or disclose additional information, which could affect the date of the audit report. Therefore, the auditor must consider the impact of any additional procedures on the date of the audit report.

Performing Audit Procedures After the End of Fieldwork _______