As per SA 560, when, after the date of the auditor's report but before the date the financial statements are issued, a fact becomes known to the…
CA Intermediate · Auditing and Ethics · RTP · September 2025
As per SA 560, when, after the date of the auditor's report but before the date the financial statements are issued, a fact becomes known to the auditor that, had it been known at the date of the auditor's report, may have caused the auditor to amend the auditor's report, the auditor shall:
Suggested Answer and Working Notes:
Correct Answer: Option (B)
Discuss the matter with management and determine whether the financial statements need amendment.
Topics: Audit Evidence, Audit Report
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