Auditor’s report date
The auditor’s report date is the date of the report on the financial statements. The auditor dates the report after obtaining sufficient appropriate evidence on which to base the opinion, including evidence that the statements have been prepared and approved as required.
Worked example
The financial statements are approved on 28 March and the auditor completes the necessary work and dates the report on 30 March.
Common mistake
Do not sign before obtaining sufficient appropriate evidence and required management approval.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |