An auditor performs interim work at various times throughout the year. The auditor's subsequent events work should be extended to the date of
A) the auditor's report.
B) a post-dated footnote.
C) the next scheduled interim visit.
D) the final billing for audit services rendered.

Question

Quizplus · Accepted Answer

The auditor's subsequent events work should be extended to the date of the auditor's report, as this is the date on which the auditor is providing an opinion on the financial statements. The auditor should ensure that any subsequent events that occur up until the date of the report are appropriately disclosed or accounted for in the financial statements.

An Auditor Performs Interim Work at Various Times Throughout the Year