Pengertian dual dating report

The date is usually the same as the date of the management representation letter and the date up to which lawyers are asked to respond concerning litigation, claims, and assessments.

Ordinarily, the date of completion of the fieldwork is the date on which the auditor in charge of the engagement and the client’s chief financial officer agree on the form and content of the financial statements.

Reuse by the client requires that certain procedures be performed before the auditor can consent.

Dual-dated report – Auditor’s report with different dates: (1) the date of completion of fieldwork, and (2) the date a specific event occurred after completion of the fieldwork but before issuance of the auditor’s report.

Events occurring between the original report date and the reissuance date do not require adjustment of the financial statements unless the adjustment results in the correction of an error.

When the auditor reissues the report and uses the original report date, he or she does not have to investigate or inquire about events affecting the financial statements reported on that may have occurred between the original date and the reissuance date.An exception might also arise in either of the following circumstances.There is no authoritative pronouncement that provides guidance on how to determine the date of completion of fieldwork.Under ordinary conditions, the auditor has no responsibility to make any inquiry or carry out any procedures for the period after the date of his or her report.An exception might arise if the audit report is reissued as explained previously.

Search for pengertian dual dating report:

pengertian dual dating report-60

Sometimes, the date is a matter of judgment (see Techniques for Application).

Leave a Reply

Your email address will not be published. Required fields are marked *

One thought on “pengertian dual dating report”