Compilation report dual dating
When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01.
However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.
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[As amended, effective September 2002, by Statement on Auditing Standards No. For audits of fiscal years beginning before December 15, 2010, click here.] The independent auditor has two methods for dating the report when a subsequent event disclosed in the financial statements occurs after the auditor has obtained sufficient appropriate evidence on which to base his or her opinion, but before the issuance of the related financial statements.In such cases, the independent auditor has no responsibility to make further investigation or inquiry as to events which may have occurred during the period between the original report date and the date of the release of additional reports.However, see section 711 as to an auditor's responsibility when his report is included in a registration statement filed under the Securities Act of 1933 and see section 508.70–.73, for the predecessor auditor's responsibility when reissuing or consenting to the reuse of a report previously issued on the financial statements of a prior period.All the surprising boys had been consequently thrilled to read them and already have definitely been loving them.All the awesome boys had been consequently thrilled to read them and already have definitely been loving them.