What is dual dating in terms of the audit report? Assume the following facts: The original audit

Question:

What is dual dating in terms of the Assume the following facts: The original is dated March 18, 2013. The company entered into a definitive agreement to discontinue a material line of business on March 22, 2013. This event is disclosed in Note 22 to the financial statements. The report release date was March 25, 2013. On which dates may the auditor date the report? Which dating convention yields the least responsibility for the auditor?

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...