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      Question

      "Subsequent Events" as per SA 560 refer to events

      occurring:
      A Between the date of the financial statements and the date of the auditor's report. Correct Answer Incorrect Answer
      B After the date of the auditor's report but before the financial statements are issued. Correct Answer Incorrect Answer
      C Both (A) and (B). Correct Answer Incorrect Answer
      D After the financial statements are issued. Correct Answer Incorrect Answer
      E During the next accounting period. Correct Answer Incorrect Answer

      Solution

      As per SA 560, "Subsequent Events" include events occurring between the date of the financial statements and the date of the auditor's report, as well as facts that become known to the auditor after the date of the auditor's report

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