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What are the auditors' duties in respect of the financial statements for the period after the year-end? A. Auditors have no responsibilities for the period after the year-end. B. After the year-end and before the date of the auditor's report, auditors are not obliged to search for items that might require adjustment or disclosure in the financial statements but if such matters come to their attention, they shall enquire as to how the directors intend to deal with them. C. It is customary for auditors to enquire of directors as to whether there have been any significant events after the year-end date in order to help with the planning for the subsequent audit, but they are not obliged to act on any information provided in respect of the current period. D. After the date of the auditor's report, the auditor is not obliged to search for items that might require adjustment or disclosure in the financial statements but if such matters come to their attention, they shall enquire as to how the directors intend to deal with them. E. Auditors shall perform audit procedures to obtain sufficient appropriate evidence that all events occurring between the date of the financial statements and the date of the auditor's report that require adjustment of, or disclosure in, the financial statements have been identified. |