A subsequent event requiring adjustment to the 2001 financial statements occurred on April 10, 2002,…

Wilson, CPA, completed the fieldwork of the audit of Abco’s December 31, 2001 financial statements on March 6, 2002. A subsequent event requiring adjustment to the 2001 financial statements occurred on April 10, 2002, and came to Wilson’s attention on April 24, 2002. If the adjustment is made without disclosure of the event, Wilson’s report ordinarily should be dated March 6, 2002. April 10, 2002. April 24, 2002. Using dual dating.

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