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Alternatively the auditor may use dual dating in the audit report.
Dual dating audit report. Webber nw ltd company or carry out any inquiries or 07908499316 email. Occupational dual date in the audit report. The original date of the auditors report but before the issuance of the related financial statements.
Dual-date the report. - PWC completed field work of its 2011 audit of Walmart on. The auditor has two choices related to the date of the reissued audit report.
1 Example of dual dating. The auditor may use dual dating for example February 16 20__ except for Note __ as to which the date is March 1 20__ or may date the report as of the later date. Apa alasan pemberian tanggal ganda dual dating atas laporan audit menjadi keharusan karena menentukan sampai dimanakah tanggungjawab auditor terhadap kewajaran laporan keuangan.
Apa Alasan Pemberian Tanggal Ganda Dual Dating Atas Laporan Audit. Date on which the auditors report. It means using two dates for the audit report.
Under what circumstances would the auditor dual date an audit report. Laporan keuangan tahunan perusahaan. A note to the financial statements should disclose the new financial information and the financial statement impact and include a statement that audit procedures applied subsequent to the original audit report.
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. Under pcaob rule 3211 2016 in the. Date the report as of a later date.
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