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The dual dating of an audit report means: 1

Accounting Sep 18, 2020

The dual dating of an audit report means:

1.       the release date of the financial statements was after the completion of fieldwork.

2.       a subsequent event occurred.

3.       the auditors performed audit procedures regarding a specific event that was after the end of fieldwork.

4.       the auditors extended their responsibility period to include the release date of the financial statements.

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