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 ”