Explain the significance of dating the audit report. The date refers to the last day that
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Question:
Explain the significance of dating the audit report.
• The date refers to the last day that significant fieldwork was done. The date shows the scope in which the auditor came up with the report.
• It helps in making decisions based on what happened when.
• Following up on the audit for a given period becomes much easier since the date guides the team on what it is they are looking for.
• The auditor has no responsibility regarding all the auditing procedures after their period of auditing is over.
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