Information Becomes Known After the DateInformation Becomes Known After the Date of the Auditor’s Report

Information Becomes Known After the Date of the Auditor’s Report

1. If additional information becomes known to the auditor after the date of the auditor’s report but before the date the financial report is issued that is related to management’s assessment of the entity’s ability to continue as a going concern, the auditor shall perform procedures in accordance with ASA 560. (Ref: Para. A66)