The auditor's report shall be dated no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the auditor's opinion on the financial statements.Select one:TrueFalse

The date of the written representation should be as near as practicable to, but not later than, the date of the auditor’s report. Select one: True False

The date of the end of the latest period covered by the financial statements.Select one:a.Date of approval of the financial statementsb.Date of the auditor's reportc.Date of the financial statementsd.Date the financial statements are issued

If comparative financial statements are presented and the present auditor has audited both years, the auditor should:Select one:a.Reissue the reportb.Update the reportc.Dual date the reportd.Redate the report

After the financial statements have been issued, the auditor has still the obligation to perform any audit procedures regarding such financial statements.Select one:TrueFalse

Which of the following is least likely a procedure that would be performed by the auditor near the auditor's report date?Select one:a.Reading the minutes of the meetings of shareholders, the board of directors and audit executive committees held throughout the audit year.b.Reading the entity's latest available interim financial statements.c.Audit of subject matter informInquiring of the client's legal counsel concerning litigations and claims.d.Reviewing the procedures that management has established to ensure that subsequent events are identified.