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

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The auditor may use the dual-date approach on the report, indicating both the date the financial statements were completed (which is before the subsequent event) and the date the subsequent event occurred. The date format for the dual-date approach is month-day-year (e.g. 11eaa634_0cd9_5062_842f_2d500910b440_TB2671_00).

If the Auditor Determines That a Subsequent Event That Affects