Câu 75: AUD: CPA Auditing and Attestation Exam

Which of the following statements is not true regarding the auditor's responsibility for subsequent events?

1. A. The auditor has an active responsibility to make continuing inquiries between the date of the auditor's report and the date on which the report is submitted. — đáp án hiện tại
2. B. The auditor has an active responsibility to make continuing inquiries between the date of the financial statements and the date of the auditor's report.
3. C. The auditor has an active responsibility to make continuing inquiries between the date of the financial statements and the date on which sufficient appropriate audit evidence has been obtained.
4. D. The auditor has no active responsibility to make continuing inquiries after the date of the auditor's report.