Dual dating auditing di 604 dyndns not updating
GIBSON, CPA, is a technical manager in the AICPA audit and attest division. GERSON, CPA, is a partner of Coopers & Lybrand and vice-chairman of the ASB. Gibson is an employee of the American Institute of CPAs and her views, as expressed in this article, do not necessarily reflect the views of the AICPA.Official positions are determined through certain specific committee procedures, due process and deliberation.An illustrative management representation letter provides an example of how management could present this.
When you identify a subsequent event that requires disclosure, your audit firm will consider dual-dating the audit report.
You generally date the report at the completion of your fieldwork (your auditing work done on the client’s premises).