Whether auditors choose to dual date the audit report, or extend the end of fieldwork, _______.
A)their liability with respect to the financial statements remains the same
B)they must request written representation from management as of the new date of the auditor's report
C)they must request written representation from the internal auditors as of the new date of the auditor's report
D)no further representations should be requested of management

Question

Quizplus · Accepted Answer

If auditors choose to dual date the audit report or extend the end of fieldwork, they must request written representation from management as of the new date of the auditor's report to ensure their report is accurate and complete. Therefore, option B is correct. Options A, C, and D are incorrect as they do not accurately reflect the necessary actions auditors must take in these situations.

Whether Auditors Choose to Dual Date the Audit Report, or Extend