What factors should the auditor evaluate when deciding whether to dual date the audit report on the financial statements for a subsequently discovered fact? 2

 What factors should the auditor evaluate when deciding whether to dual date the audit report on the financial statements for a subsequently discovered fact?

2.       List and briefly explain the components of the unqualified report on the effectiveness of ICFR.

3.       What factors do auditors consider when determining if an identified control deficiency is a significant deficiency or a material weakness?

4.       Explain how the standard unqualified report on the effectiveness of ICFR would be modified for an adverse opinion. R15.13 (LO 7) Compare and contrast a compilation engagement and review engagement.