Dual dating of audit report
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In October 2012, the Committee received a request for guidance on the accounting implications of applying IAS 10 when previously issued financial statements are reissued in connection with an offering document.
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Obtaining a Copy of this Auditing Standard The most recently compiled versions of Auditing Standards, original Standards and amending Standards (see Compilation Details) are available on the AUASB website: COPYRIGHT © 2011 Auditing and Assurance Standards Board.
However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.