This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: does the auditor have for events that occur after the issue date? period subsequent events period under audit 12/31 2/14 2/28 balance sheet field work report date completion issue date Subsequent Discovery of Fact Auditors have no obligation to perform additional procedures after the report date unless they become aware of facts that existed at the report date....
View Full Document
- Fall '08
- Law, Financial audit, External auditor