As of August 13, a CPA had obtained sufficient appropriate auditevidence with respect to fieldwork on an engagement to auditfinancial statements for the year ended June 30. On August 27, anevent came to the CPA’s attention that should be disclosed in thenotes to the financial statements. The event was properly disclosedby the entity, but the CPA decided not to dual date the auditor’sreport and dated the report August 27. Under these circumstances,the CPA was taking responsibility for (Points : 10)
All subsequent events that occurred through August 27.
Only the specific subsequent event disclosed by the entity.
All subsequent events that occurred through August 13 and thespecific subsequent event disclosed by the entity.
Only the subsequent events that occurred through August 13.
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