An example of the dual dating of an auditor’s report is as follows: February 16, 20X1, except for Note X as to which the date is February 25, 20X1. Summing Up. Date of auditor’s report – Date of completion of auditor’s fieldwork. Moved Permanently. The document has moved here. 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, Communications with Audit Committees. If the auditor dates the report as of the date of the subsequent event rather than dual dating the report he or she dating of the independent auditors report extend the subsequent events review to that date. It is the best type of report an auditee may receive from an external auditor. Events Requiring Adjustment or Disclosure — The auditor may be aware of an event that occurred between the original report date and the reissuance date that affects the financial statements reported on. 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. AU Section - Management Representations:

Dating of the independent auditors report -

Responsibilities and Functions of the Independent Auditor. 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. Beyond that, we cannot comment in detail on the issues raised until we have the results of the PwC investigation. It also includes auditors who are over-pleasing to auditees by issuing unqualified reports without properly auditing, or by simply overlooking material issues affecting the audit. For audits of fiscal years ending before June 1, , click here.