The PCAOB recently passed rules requiring the disclosure of partner names on engagements and other auditors. That information $($as well as a data dictionary to help you define terms$)$ can be downloaded, as an entire data set, from the PCAOB's Auditor Search toolLinks to an external site.. To download click download the entire data set. You may also want to download the data dictionary to help guide your answers $($for example, the column dual dated is used to indicate if an opinion is dual dated$).$ You will also need to find the company's $10-$K to identify the subsequent event in their notes. Then answer the following questions:

Can you find an audit that was dual dated?

What caused the subsequent event that necessitated the dual date?

Was it a Type I or Type II event?

Why do auditors dual date audit opinions