[PDF] [PDF] HKSA 700 - The Independent Auditors Report on a Complete Set of

(c) Specify the date and period covered by the financial statements 23 This requirement is ordinarily met by stating that the auditor has audited the accompanying



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[PDF] Dating of the Independent Auditors Report - AICPA

01 The auditor's report should not be dated earlier than the date on which the auditor has obtained sufficient appropriate audit evidence1 to support the opinion



[PDF] ISA 700, THE INDEPENDENT AUDITORS REPORT ON GENERAL

The auditor's report cannot be dated earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the opinion on the financial statements including evidence that all the statements that comprise the financial statements, including the related notes, have been prepared



[PDF] Deadlines for the preparation, presentation, audit - assetskpmg

filing and publication of financial statements and annual report were not met as of the balance sheet date and for the Deadline for filing an auditor's report



[PDF] Subsequent Events - Auditing and Assurance Standards Board

Facts Discovered After the Date of the Audit Report but Before the Financial After Balance Date" deal with the treatment in financial reports of events, both 



[PDF] HKSA 560 - Subsequent Events - The Hong Kong Institute of

statements and on the auditor's report 3 Hong Kong Accounting Standard 10, “ Events after the Balance Sheet Date” deals with the treatment in financial 



[PDF] HKSA 700 - The Independent Auditors Report on a Complete Set of

(c) Specify the date and period covered by the financial statements 23 This requirement is ordinarily met by stating that the auditor has audited the accompanying



[PDF] ISA 700 (Revised), “The Independent Auditors Report on a

It is proposed that this date be based on the date when the auditor has sufficient appropriate audit evidence to support the audit opinion Frequently, this is the 



[PDF] Audit & Assurance Alert: CAS 720 Other Information - CPA Canada

(other than fnancial statements and the auditor's report thereon), included sion is not expected to be obtained until after the date of the auditor's report, then the 

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