Which of the following is not ordinarily associated with the time period following the audit report release date?
A) Management letters.
B) Omitted audit procedures.
C) Roll-forward work.
D) Subsequently discovered facts.

Question

Quizplus · Accepted Answer

Roll-forward work is typically performed before the audit report release date to update audit evidence from an interim date to the balance sheet date.

Which of the Following Is Not Ordinarily Associated with the Time