Dual dating an auditors report implies that
Securities Lawyer Blog. Rules 13 a and 15 d , which require that SEC reporting issuers file a Form Q for each of the first three quarters of each fiscal year. When a company completes its quarterly report on Form Q but its auditor cannot or will not complete its review in a timely manner, the issuer is presented with a dilemma. Absent an auditor review, if it files its Q with the SEC, the filing is considered incomplete and not timely filed. Even though a company is not obliged to state that the timely interim auditor review was completed, the filing of the report implies that the requirements of Form Q have been met, including the review. The issuer should include the report of the SAS review in its amended Q report.
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Auditing Chapter 11 MC
In May, Year 4, an auditor reissues the auditor's report on the Year 2 financial-高顿题库
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Reporting on Restatement Adjustments after an Auditor Change
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In the first audit of a client, an auditor was not able to gather sufficient evidence about the consistent application of accounting principles between the current and prior year, as well as the amounts of assets or liabilities at the beginning of the current year. This was due to the client's record retention policies. If the amounts in question could materially affect current operating results, the auditor would:.