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.
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EOMP
4y ago#1This 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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