Dual dating is used to cut off the subsequent event procedural responsibility at the earlier date.
Correct Answer:
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Q17: Before adjusting entries proposed by the auditors
Q18: Further possible misstatements _.
A)are those actually identified
Q19: The three criteria for fairness of presentation
Q20: Arithmetical mistakes,use of inappropriate accounting principles,incorrect application
Q21: An Other Matter paragraph can be used
Q23: Likely misstatements are those that probably exist,based
Q24: Auditors are responsible to search for both
Q25: Emphasis of Matter paragraphs refer only to
Q26: A reply to a lawyer's letters should
Q27: The auditor actively seeks audit evidence up
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