An auditor's decision concerning whether or not to "dual date" the audit report is based upon the auditor's willingness to
A) Extend auditing procedures.
B) Accept responsibility for all events between year-end and the audit report date.
C) Permit inclusion of a footnote captioned: event (unaudited) subsequent to the date of the auditor's report.
D) Assume responsibility for events subsequent to the issuance of the auditor's report.

Question

Quizplus · Accepted Answer

Dual dating is used when the auditor is willing to extend auditing procedures for a specific event occurring after the original audit report date, without assuming responsibility for other events occurring after that date.

An Auditor's Decision Concerning Whether or Not to "Dual Date