.02 The auditor has no responsibility to make any inquiry or carry out any auditing procedures for the period after the date of his report.) occurs after the date of the independent auditor's report but before the issuance of the related financial statements, and the event comes to the attention of the auditor, the financial statements should be adjusted or the auditor should qualify his or her opinion.When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01. Error Banner.fade_out.modal_overlay.modal_overlay .modal_wrapper.modal_overlay [email protected](max-width:630px)@media(max-width:630px).modal_overlay .modal_fixed_close.modal_overlay .modal_fixed_close:before.modal_overlay .modal_fixed_close:before.modal_overlay .modal_fixed_close:before.modal_overlay .modal_fixed_close:hover:before. Selector .selector_input_interaction .selector_input. Selector .selector_input_interaction .selector_spinner. License to use CPT for any use not authorized herein must be obtained through the AMA, CPT Intellectual Property Services, 515 N. Applications are available at the AMA Web site, Applicable FARSDFARS Restrictions Apply to Government Use. Government rights to use, modify, reproduce, release, perform, display, or disclose these technical data and/or computer data bases and/or computer software and/or computer software documentation are subject to the limited rights restrictions of DFARS 252.227- 7015(b)(2) (November 1995) and/or subject to the restrictions of DFARS 227.7202-1(a) (June 1995) and DFARS 227.7202-3(a) (June 1995), as applicable for U. Department of Defense procurements and the limited rights restrictions of FAR 52.227-14 (June 1987) and/or subject to the restricted rights provisions of FAR 52.227-14 (June 1987) and FAR 52.227-19 (June 1987), as applicable, and any applicable agency FAR Supplements, for non-Department of Defense Federal procurements. CPT is provided "as is" without warranty of any kind, either expressed or implied, including but not limited to, the implied warranties of merchantability and fitness for a particular purpose.This product includes CPT which is commercial technical data and/or computer data bases and/or commercial computer software and/or commercial computer software documentation, as applicable which were developed exclusively at private expense by the American Medical Association, 515 North State Street, Chicago, Illinois, 60654. No fee schedules, basic unit, relative values or related listings are included in CPT.However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.
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.01 The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion.
Paragraph .05 describes the procedure to be followed when a subsequent event occurring after the report date is disclosed in the financial statements.
Under ordinary conditions, the auditor should date his or her report as of the date of completion of fieldwork.
The auditor does not have to make inquiries or apply other auditing procedures after the date of his or her report under ordinary conditions. A subsequent events review is the auditor’s review of transactions and events occurring after the date of the balance sheet and up to the date of the auditor’s report.