The ‘date the financial statements are issued’ as per SA 560 is the date that the auditor’s report and audited financial statements are made available to __________ .
Third parties
Board of Directors
Third forced
Unbiased observer
Nature & Objective of Audit
Audit Strategy and Planning
Audit Documentation & Evidence
Risk Assessment & Control
Responsibilities of Auditor
Audit in Automated Environment
Audit Sampling
Analytical Procedure
Balance Sheet Items
The Company Audit
Audit Report
Audit of Banks
Audit of Diff. Types of Entities
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