Example dual dating audit report
Excerpt of the cover page of a print of the Treaty of Lübeck (1629), with the Gregorian day (22) directly above the Julian (12), both before the name of the month, May.The treaty was concluded between Roman Catholic parties, who had adopted the Gregorian calendar, and Protestant parties, who had not.On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted changes to its rules governing the content and organization of auditor reports required to accompany audited financial statements in filings made with the U. While auditor reports will continue to include the traditional pass/fail opinion, new auditing standard AS 3101 and related amendments to existing standards will require, among other things, that auditors disclose “critical audit matters” from the current period audit and the auditor’s tenure with the company in their auditor reports. Subject to SEC approval, the changes will be phased in over time beginning with audits for fiscal years ending on or after December 15, 2017.sequent events occurring between the date of the financial statements and the date of ..financial statements that is limited to the revision (that is, dual - date ..
The auditor should date the audit report no earlier than the date on which the .
The current version of the auditing standards can be found here. For audits of fiscal years beginning before December 15, 2010, click here.] The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion.
[The following paragraph is effective for audits of fiscal years beginning on or after December 15, 2010. Paragraph .05 describes the procedure to be followed when a subsequent event occurring after the report date is disclosed in the financial statements.
On this marriage certificate, made out in 1907 in Warsaw (then part of the Russian Empire), the month is given as "November/December", and the day as "23/6".
The Julian date 23 November corresponded to the Gregorian 6 December.When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01.