An auditor is concerned with completing various phases of the examination after the balance sheet date. This "subsequent period" involving formal audit procedures extends to the date of the
A) Auditor's report.
B) Final review of the audit working papers.
C) Public issuance of the financial statements.
D) Delivery of the auditor's report to the entity.

Question

Quizplus · Accepted Answer

The subsequent period for audit procedures extends to the date of the auditor's report, as this is when the auditor finalizes their opinion based on the information available up to that point.

An Auditor Is Concerned with Completing Various Phases of the Examination