Date of the auditor's report ; events after the balance sheet date ; discovery of facts after the financial statements have been issued.

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Bibliographic Details
Corporate Author: International Federation of Accountants. International Auditing Practices Committee
Format: Book
Published: New York : International Auditing Practices Committee of the International Federation of Accountants, 1985.
Series:International auditing guideline ; 21
Subjects:
Auditor's reports.
Auditing.
Financial statements.
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