If the client's balance sheet date is 30 June 2012, the audit report date is 11 September 2012, and the date the financial statements and audit report are issued is 10 October 2012, then the auditor is responsible for reviewing subsequent events occurring between 30 June 2012 and 10 October 2012.

Question

Quizplus · Accepted Answer

The auditor's responsibility for reviewing subsequent events extends up to the date of the audit report, which in this case is 11 September 2012, not the date the financial statements and audit report are issued (10 October 2012).

If the Client's Balance Sheet Date Is 30 June 2012