Dating reissued financial statements

This article should not be viewed as a substitute for recommendations of a retained professional. Auditors should consider implementing the following measures when responding to a subsequent discovery of fact: AU Section - Segment Information. Using the Work of a Specialist. Related Parties. Continental Casualty Co.

Click to expand menu items Click to collapse menu items. The first being that if regulatory rules are being brought into IFRS, then the staff analysis seems to be the right approach, however the second key argument was to do nothing and leave in the realm of the regulator since the issue of dual dating was not for IFRS to deal with. AU Section - Special Reports. General Auditing Standards. Subsequent Events. Additional management representations should also be obtained in this circumstance. November,

Consult the firm's legal counsel to assist with the response.

What now? Responding to a subsequent discovery of fact

Issue date, unless otherwise indicated: The effect of the event may cause the auditor to express an opinion different from the one he or she originally expressed. Reuse by the client requires that certain procedures be performed before the auditor can consent. This event may require disclosure to prevent the financial statements from being misleading. Financial Statements Disclosures Checklist [General]. The relevant insurance policy provides actual terms, coverages, amounts, conditions, and exclusions for an insured. Are you working with the best technology?

AU Section 530

Discuss the matter with client management. Extend subsequent-event procedures and obtain client management representations through the new report date. When performing an integrated audit of financial statements and internal control over financial reporting, the auditor's reports on the company's financial statements and on internal control over financial reporting should be dated the same date. Evaluating Audit Results. Audit Risk. Are you looking for easy accounting tutorial?


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