Dual dating accounting - Sample Dual Dating Financial Statements | VK


New York State Society of Certified Public Accountants
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In confirming with an outside agent, such as a financial institution, that the agent is holding investment securities in the client’s name, an auditor most likely gathers evidence in support of ASB balance assertion of existence and

Note: If the auditor concludes that a scope limitation will prevent the auditor from obtaining the reasonable assurance necessary to express an opinion on the financial statements, then the auditor's report date is the date that the auditor has obtained sufficient appropriate evidence to support the representations in the auditor's report.


Dual dating accounting

Dual dating accounting