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Hello Tutor,
For some reasons I can’t post in the previous thread, hence this new thread.
I am sorry I find myself not clear on this topic, I hope you won’t mind if I ask it once again.
Whenever an auditor’s report is amended/reissued, EOMP will be included in the report irrespective of it being after the auditor’s report signed to the F/S, auditors report being made public date or after F/S, auditors report being made public date?
Thanks.
This is such a minor topic – I think if it was necessary to amend FS and reissue, the directors/auditor would co-ordinate their timetables to have the FS signed/dated, auditor’s report signed/dated and both issued together all on the same day.
It’s “bad enough” that the subsequent event ISA is so tortuous in considering events “after authorised/before signed/before issued” without extending this to the very very very remote circumstances and rare occasions in which financial statements are amended after issue.
In practice … financial statements and the auditor’s report are signed and dated on the same day … which will be very very shortly before – if not the date of issue (e.g. signed in the morning and issued to shareholders at an AGM in the afternoon!)
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