An auditor's report on comparative financial reports should be dated as of the date of the:
A)last subsequent event disclosed in the financial report.
B)latest financial report being reported on.
C)completion of the auditor's recent evidence collection procedures.
D)issuance of the report.

Question

Quizplus · Accepted Answer

The auditor's report should be dated as of the date of issuance of the report. This helps to establish the auditor's responsibility for the report and the date for which the auditor has evaluated the financial reports.

An Auditor's Report on Comparative Financial Reports Should Be Dated