You have been engaged to audit the financial statements of Gridley Corporation for the year ended December 31, 19X7. You completed the work in the client's office on February 22, 19X8 and returned to your office to process the audit report that you drafted. On February 24, 19X8 you read in a newspaper that a major fire had occurred at the client's plant. The final audit report is to be delivered to the client that afternoon.

What date should have appeared on the original draft of the audit report? Why?

What action should you take after reading of the fire at the client's plant?

How would the final audit report be dated?