SECTION 530 DATING OF THE INDEPENDENT AUDITOR REPORT


Section 530 Dating Of The Independent Auditor Report

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Auditing Interpretations of Section Supervision of the Audit Engagement. Communications with Audit Committees.

  • The auditor has no responsibility to make any inquiry or carry out any auditing procedures for the period after the date of his report. 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.
  • Your email address will not be published.
  • The auditor's responsibility is to express an opinion on the financial statements.
  • AU Section - Segment Information. Auditing Interpretations of Section

Paragraphs renumbered by the issuance of Statement on Auditing Standards No. AU Section - Segment Information. In recognition of the importance of such compliance, the American Institute of Certified Public Accountants has adopted, as part of its Code of Professional Conduct, rules which support the standards and provide a basis for their enforcement.

DESCRIPTION: Communications with Audit Committees. An independent auditor may reissue his report on financial statements contained in annual reports filed with the Securities and Exchange Commission or other regulatory agencies or in a document he submits to his client or to others that contains information in addition to the client's basic financial statements subsequent to the date of his original report on the basic financial statements. The auditor has no responsibility to make any inquiry or carry out any auditing procedures for the period after the date of his report. Under these circumstances, the report of the independent auditor would carry the same date used in the original report.


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As amended, effective for audits of financial statements for periods beginning on or after January 1, , by Statement on Auditing Standards No. Sometimes, the date is a matter of judgment see Techniques for Application. AU Section - Subsequent Events. If the auditor is a predecessor auditor and the client is reusing the report, additional procedures are required, including a requirement to obtain an updating representation letter from management and a representation letter from the successor auditor.

Dating of the Independent Auditor’s Report Source: SAS No. 1, section ; SAS No. 29; SAS No. 98; SAS No. Issue date, unless otherwise indicated: November, See section , Dating of the Independent Auditor's Report, paragraph]. The letter should be signed by those members of management with overall responsibility for %(1).

Dating Of The Independent Auditor’s Report

AU Section - Service Organizations: AU Section - Independence. Julie Jun 30, at 1: You may like Auditing: In some cases, it may not be desirable for the independent auditor to reissue his report in the circumstances described in paragraph.

Footnotes (AU Section — Dating of the Independent Auditor's Report): fn 1 See section regarding procedures to be followed by the auditor who, subsequent to the date of his report upon audited financial statements, becomes aware that facts may have existed at that date which might have affected his report had he then been aware of . Dating of the Independent Auditor’s Report Source: SAS No. 1, section ; SAS No. 29; SAS No. 98; SAS No. Issue date, unless otherwise indicated: November, Footnotes (AS - Dating of the Independent Auditor's Report): Accounting 5 years ago. In case a subsequent event of the type requiring adjustment of the financial statements as discussed in section In some cases, it may not be desirable for the independent auditor to reissue his report in the circumstances described in paragraph.

Ordinarily, this is the date that the auditor and the client agree on the form and content of the financial statements.

Issue date, unless otherwise indicated: Accounting 10 years ago.

  • AU Section 530
  • 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. These standards require him to state whether, in his opinion, the financial statements are presented in conformity with generally accepted accounting principles and to identify those circumstances in which such principles have not been consistently observed in the preparation of the financial statements of the current period in relation to those of the preceding period.
  • Accounting, Financial, Tax
  • In the former instance, the responsibility for events occurring subsequent to the original report date is limited to the specific event referred to in the note or otherwise disclosed.

An exception might also arise in either of the following circumstances. Background and Basis for Conclusions. The financial statements are management's responsibility. In case a subsequent event of the type requiring disclosure as discussed in section Evaluating Consistency of Financial Statements.

Matters Included in the Audit Engagement Letter. In case a subsequent event of the type requiring adjustment of the financial statements as discussed in section If the client is furnished with additional copies of a previously issued report, the auditor has no responsibility to perform any procedures prior to reprinting the report unless the auditor has become aware of the need to adjust or make disclosure in the financial statements. Your email address will not be published. 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. Events occurring between the original report date and the reissuance date do not require adjustment of the financial statements unless the adjustment results in the correction of an error. Distinction Between Responsibilities of Auditor and Management.

Footnote renumbered by the issuance of Statement on Auditing Standards No. AU Section - Management Representations.

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