Topic: AU 310 Appointment of the Independent Auditor

Consideration of the first standard of field work recognizes that early appointment of the independent auditor has many advantages to both the auditor and his client.

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Dating of the Independent Auditor’s Report - AICPA Dating of the Independent Auditor’s Report 2195.08 However, if an event of the type requiring disclosure only (as discussed in section 560.05 and .08) occurs between the date of the independent auditor's original report and the date of the reissuance of such report, and if the event

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AS 3101: The Auditor's Report on an Audit of Financial. A statement that the auditor believes that the audit provides a reasonable basis for the auditor's opinion; and; A statement that the auditor is a public accounting firm registered with the PCAOB (United States) and is required to be independent with respect to the company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the SEC and the PCAOB.

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