Dating audit report sas 103 ec karte dating online

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All documentation that contains substantive audit evidence must include the identifying characteristics of the documents inspected, inquiries of client personnel performing procedures and their responses and the details of any observation procedures.

dating audit report sas 103-27

98.] In case a subsequent event of the type requiring disclosure (as discussed in section 560.05) occurs after the date of the auditor's report but before the issuance of the related financial statements, and the event comes to the attention of the auditor, it should be disclosed in a note to the financial statements or the auditor should qualify his or her opinion.

When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01.

However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.

1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 530, “Dating of the Independent Auditor’s Report.” 1 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Statement on Auditing Standards Issued by the Auditing Standards Board December 2005 103 Audit Documentation (Supersedes Statement on Auditing Standards No.

1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol.

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