An auditor issued an audit report that was dual dated for a subsequent event that occurred after the completion of fieldwork but before issuance of the auditor's report. The auditor's responsibility for events occurring subsequent to the completion of fieldwork was:
A)limited to the specific event referenced.
B)limited to include only events occurring before the date of the last subsequent event referenced.
C)extended to subsequent events occurring through the date of issuance of the report.
D)extended to include all events occurring since the completion of fieldwork.

Question

Quizplus · Accepted Answer

The auditor's responsibility for events occurring subsequent to the completion of fieldwork is limited to the specific event referenced when the audit report is dual dated. This means the auditor is only responsible for the particular subsequent event that led to the dual dating of the report, not for all events that may have occurred after the completion of fieldwork.

An Auditor Issued an Audit Report That Was Dual Dated