Wilson , CPA, obtained sufficient appropriate audit evidence to render an opinion on Abco's December 31 ,
Year 1, financial statements on March 6, Year 2. A subsequent event requiring adjustment to the Year 1
financial statements occurred on April 10, Year 2, and came to Wilson's attention on April 24, Year 2. If the
adjustment is made without disclosure of the event, Wilson's report ordinarily should be dated:
a. March 6, Year 2.
b. April 10, Year 2.
c. April 24, Year 2.
d. Using dual dating.
Choice "a" is correct. Since the financial statements were adjusted without disclosure of the event in the
footnotes , Wilson's report should be dated as of March 6, Year 2, the date on which sufficient appropriate
audit evidence was obtained.