Sec back dating inquiry

Use of the original report date in a reissued report removes any implication that records, transactions, or events after that date have been examined or reviewed.In such cases, the independent auditor has no responsibility to make further investigation or inquiry as to events which may have occurred during the period between the original report date and the date of the release of additional reports.However, see section 711 as to an auditor's responsibility when his report is included in a registration statement filed under the Securities Act of 1933 and see section 508.70–.73, for the predecessor auditor's responsibility when reissuing or consenting to the reuse of a report previously issued on the financial statements of a prior period.

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Read More Cannabinoids have an extensive history dating back thousands of years, and currently there are thousands of peer-reviewed scientific publications that document the underlying biochemical pathways that cannabinoids modulate.However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.[As amended, effective September 2002, by Statement on Auditing Standards No.The company is tackling the expensive new project despite independent engineers' warnings."Oil and gas exploration wells and water wells have been drilled in an area surrounding the location of the proposed MJ #1 well.The closest of these wells, the Belvoir #1, is approximately 10 miles away to the north.