An independent auditor may also be requested by his client to furnish additional copies of a previously issued report.Use of the original report date in a reissued report removes any implication that records, transactions, or events after that date have been examined or reviewed.[Amendments to paragraph .06 of this standard have been approved by the U. Securities and Exchange Commission and will be effective for audits of fiscal years ending on or after December 15, 2017. Paragraph .05 describes the procedure to be followed when a subsequent event occurring after the report date is disclosed in the financial statements. .01 The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion..02 The auditor has no responsibility to make any inquiry or carry out any auditing procedures for the period after the date of his report.) occurs after the date of the independent auditor's report but before the issuance of the related financial statements, and the event comes to the attention of the auditor, the financial statements should be adjusted or the auditor should qualify his or her opinion.When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01.The independent auditor should consider the effect of these matters on his opinion and he should date his report in accordance with the procedures described in paragraph .05.
ASSUMPTION, generally, is one or more beliefs or unconfirmed facts that contribute to a conclusion.If disclosure of the event is made, either in a note or in the auditor's report, the auditor would date the report as set forth in the following paragraph.