1.How is the audit report dated?

2.Give the four basic reports which may be issued in an audit engagement. Identify the situations which warrant the issuance of each type of report.

3. When is an emphasis of a matter paragraph used in the audit report? Where is it located in the audit report?

4.What are the two reporting frameworks which comparatives? Contrast one with the other.

5.If there is substantial doubt regarding a client's ability to continue as a going concern, what type of report should be issued?

2.What are the auditor's responsibilities for comparatives:

1. Where the prior year financial statements have been audited by another auditor?
2. Where the prior year financial statements are unaudited?