If the balance sheet of a company is dated 30 June 2012, the audit report is dated 6 September 2012, and both are released to the public on 15 September 2012, this indicates that the auditor has searched for material unrecorded transactions and events that occurred up to:
A) 6 September 2012.
B) 30 June 2012.
C) 15 September 2012.
D) none of the above

Question

Quizplus · Accepted Answer

The audit report date, 6 September 2012, indicates the auditor's responsibility to search for material unrecorded transactions and events up to this date, as it represents the point at which the auditor has concluded their work and is ready to issue their opinion on the financial statements.

If the Balance Sheet of a Company Is Dated 30