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ASA 560 - Subsequent Events - October 2009
Implications of Other Information ObtainImplications of Other Information Obtained after the Date of the Auditor’s Report (Ref: Para. 10))
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Implications of Other Information Obtained after the Date of the Auditor’s Report (Ref: Para. 10))
- While the auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report but before the date the financial report is issued, ASA 720 contains requirements and guidance with respect to other information obtained after the date of the auditor’s report, which might include other information obtained after the date of the auditor’s report, but before the date the financial report is issued.