Completing the Audit

Question 1

The date of the end of the latest period covered by the financial statements.

Answer 1

Date of the financial statements

Question 2

The date on which all the statements that compromise the financial statements have been prepared and those with the recognized authority have asserted that they have taken responsibility for those financial statements.

Answer 2

Date of approval of the financial statements

Question 3

The date the auditor dates the report on the financial statements in accordance with PSA 700

Answer 3

Date of the auditor’s report

Question 4

The date that the auditor’s report and audited financial statements are made available to third parties

Answer 4

Date the financial statements are issued.