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Exam CPA Auditing and Attestation topic 1 question 86 discussion

Actual exam question from Test Prep's CPA Auditing and Attestation
Question #: 86
Topic #: 1
[All CPA Auditing and Attestation Questions]

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

  • 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.
  • 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.
  • 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.
  • D. The auditor has no active responsibility to make continuing inquiries after the date of the auditor's report.
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Suggested Answer: A 🗳️
Choice "a" is correct. The auditor has no active responsibility to make continuing inquiries between the date of the auditor's report and the date on which the report is submitted. The auditor's active responsibility stops on the date of the auditor's report.
Choice "b" is incorrect. The auditor does have an active responsibility to make continuing inquiries between the date of the financial statements and the date of the auditor's report.
Choice "c" is incorrect. The auditor does have 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.
Choice "d" is incorrect. The auditor has no active responsibility to make continuing inquiries after the date of the auditor's report.

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