Câu 141: AUD: CPA Auditing and Attestation Exam

A former client requests a predecessor auditor to reissue an audit report on a prior period's financial statements. The financial statements are not restated and the report is not revised. What date(s) should the predecessor auditor use in the reissued report?

1. A. The date of the prior-period report. — đáp án hiện tại
2. B. The date of the client's request.
3. C. The date of reissue.
4. D. The dual-dates.