The audit report date is the date the auditor completed audit procedures in the field.

Name: The audit report date is the date the auditor completed audit procedures in the field.
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The audit report date is the date when the auditor completes all audit procedures in the field and plans to issue the audit report. It is an important date because it represents when the auditor has obtained sufficient evidence for their opinion and provides assurance to the users of the financial statements.

The Audit Report Date Is the Date the Auditor Completed