If the auditor determines that a subsequent event that affects the current period financial statements occurred after fieldwork was completed but before the audit report was issued,what date(s)may the auditor use on the report?

Question

Quizplus · Accepted Answer

The auditor should use the date on which the subsequent event was discovered, which is after the completion of fieldwork but before the issuance of the audit report. Choice B is the only option that includes a different timestamp than the other answer choices, indicating a discovery of a subsequent event after the completion of fieldwork.

If the Auditor Determines That a Subsequent Event That Affects