Dual dating report
You should seek professional advice if you are unsure of your company’s financial reporting obligations.Australian financial services (AFS) licensees must also lodge financial statements under section 989B of Corporations Act.Appendix A: Examples of Information and Sources of Information That May be Gathered During the Audit That Could Indicate That Related Parties or Relationships or Transactions with Related Parties Previously Undisclosed to the Auditor Might Exist The following auditing standard is not the current version and does not reflect any amendments effective on or after December 31, 2016.The current version of the auditing standards can be found here. For audits of fiscal years beginning before December 15, 2010, click here.] The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion.
An independent auditor may also be requested by his client to furnish additional copies of a previously issued report.
In the former instance, the responsibility for events occurring subsequent to the original report date is limited to the specific event referred to in the note (or otherwise disclosed).
In the latter instance, the independent auditor's responsibility for subsequent events extends to the later report date and, accordingly, the procedures outlined in section 560.12 generally should be extended to that date.
Segundo comunicado da instituição, a partir das h do dia 5/3/2018, todos os atendimentos dos convênios IPSEMG e IPSM estarão suspensos devido ao atraso de pagamento desde setembro de 2017.
DUAL DATE is when a major event comes to the auditor's attention between the report date and issuance of the report; the financial statements may include the event as an adjustment or disclosure.