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ticktrader ticktrader
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The auditor has completed her or his assessment of subsequent events. The proper accounting for subsequent events that have a direct effect on the financial statements is to

▸ adjust the financial statements for the year under audit.

▸ disclose in the notes to the financial statements the amount of the adjustment.

▸ duly note in the audit workpapers that next year's financial statements need to be adjusted.

▸ make no adjustment of the financial statements for the year under audit.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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NapoukahNapoukah
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ticktrader Author
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2 years ago
This helped my grade so much Perfect
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Good timing, thanks!
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Correct Slight Smile TY
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