The auditors are concerned with completing various phases of the examination after the balance sheet date. This

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The auditors are concerned with completing various phases of the examination after the balance sheet date. This period extends to:

(a) the date of the final review of the audit working papers.

(b) the date of the auditors’ report.

(c) the issue of the financial statements.

(d) five months after the entity’s year-end.

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Modern Auditing

ISBN: 9780471230113

1st Edition

Authors: Graham Cosserat

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