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ASA 560 - Subsequent Events - October 2009
Implications of Other Information ReceivImplications of Other Information Received after the Financial Report Has Been Issued (Ref: Para. 14))
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Implications of Other Information Received after the Financial Report Has Been Issued (Ref: Para. 14))
- The auditor’s obligations regarding other information received after the date of the auditor’s report are addressed in ASA 720. While the auditor has no obligation to perform any audit procedures regarding the financial report after the financial report has been issued, ASA 720 contains requirements and guidance with respect to other information obtained after the date of the auditor’s report.