Which of the following dates is least relevant when considering subsequent events?
A) the date on which the financial statements are approved
B) the audit report date
C) the date on which the financial statements are issued
D) the date the auditor completes the field-work

Question

Quizplus · Accepted Answer

The date the auditor completes the field-work is least relevant because subsequent events are considered up to the date of the audit report, not just the completion of fieldwork.

Which of the Following Dates Is Least Relevant When Considering