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The date of the auditor's report indicates the date of the completion of the audit, which is the date on which the auditor has obtained sufficient appropriate audit evidence to be able to draw conclusions on which to base the auditor's opinion on the financial statements.
Also to know is, what is meant by audit report?
An audit report is a written opinion of an auditor regarding an entity's financial statements. The report is written in a standard format, as mandated by generally accepted auditing standards (GAAS). For example, the auditor may not be independent, or there is a going concern issue with the auditee.
Also, what is a reporting date?
The reporting date is the last day of the reporting period to which the financial statements relate. The date of authorization for issue is the date on which the financial statements have received approval from the individual or body with the authority to finalize those statements for issue.
There are four different types of the audit report opinion which can be issued by the auditor of the company on the basis of the analysis of the company's financial statements and includes Unqualified Audit Report, Qualified Audit Report, Adverse Audit Report, and Disclaimer Audit Report.