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Wednesday, August 12, 2009

Dual Dating in Auditor's Report

SA 560/ AAS 19: Subsequent Events
Additional date is included in the auditor’s report:
  • to inform the users that the auditor’s procedures subsequent to that date;
  • were restricted to the subsequent amendment of the financial statements.
    e.g.: “(Date of Auditors’ Report), except as to Note Y, which is as of (date of completion of audit procedures restricted to amendments described in Note Y)”
    “30-04-2009, except as to Note Y, which is as of 25-5-2009 which is restricted to amendments described in Note Y ”


  1. can u sir kindly suggest ...that for nov 09 ...s.a will be applicable or a.a.s ?how would we the students will differentiate between the two ..?since s.a is totally new concept.and what will be question pattern icai will be asking in the exam .?

  2. You may use even the old AAS. But it is advisable to use SA. Its something that now "Calcutta" is known as "Kolkata"

  3. Sir my exam is due in nov. and in this september newsletter it is written that some newly issued SA and some revised SA will be applicable for this nov. exam. And in the resource coloumn of the ICAI website these are given and is like running into pages and completely different from the the format like scope, definition, requirement and application etc.. pls guide in this regard