If a predecessor auditor re-issues an audit report, the date of the predecessor auditor's report should be:
A) the end of field work for the current year.
B) the date the predecessor auditor was removed as auditor.
C) the original report date.
D) the same date as that of the successor auditor's report.

Question

Quizplus · Accepted Answer

The date of the original report should be used when a predecessor auditor re-issues an audit report. This is because the predecessor auditor's report covers the period of the audit they performed and should not be backdated or updated with information from the current year.

If a Predecessor Auditor Re-Issues an Audit Report, the Date