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Signing of Audit Report

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Signing of Audit Report

  • This topic has 3 replies, 2 voices, and was last updated 5 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 16, 2019 at 8:26 pm #549803
    sakina8
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Hi. Kindly tell me whether the audit report is signed after the financial statements have been approved by the BOD or not. Or is it the other way around.
    Thank you.

    October 18, 2019 at 8:01 am #549995
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8301
    • ☆☆☆☆☆

    Since the auditor reports on the FS which are the responsibility of management, the FS must “exist” first. FS exist in law when they are approved for issue by the board. The auditor’s report must therefore always be dated on or after the date of FS approval – NEVER before.

    October 20, 2019 at 12:29 pm #550250
    sakina8
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Thank you for the clarification.

    October 27, 2019 at 9:02 am #550959
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8301
    • ☆☆☆☆☆

    You’re welcome!

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    Posts
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