Dating audit report sas 103
[As amended, effective September 2002, by Statement on Auditing Standards No.
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.
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Appendix A: Examples of Information and Sources of Information That May be Gathered During the Audit That Could Indicate That Related Parties or Relationships or Transactions with Related Parties Previously Undisclosed to the Auditor Might Exist The following auditing standard is not the current version and does not reflect any amendments effective on or after December 31, 2016.
All documentation that contains substantive audit evidence must include the identifying characteristics of the documents inspected, inquiries of client personnel performing procedures and their responses and the details of any observation procedures.
A spreadsheet documenting all unusual matters discovered during planning and performance of the engagement, along with inquiries made of management, their responses and the auditor’s actions and conclusions, is a practical way to document audit findings and conclusions.