An auditor is concerned with completing various phases of the examination after the balance sheet date. This "subsequent period" involving formal audit procedures extends to the date of the

An auditor is concerned with completing various phases of the examination after the balance sheet date. This "subsequent period" involving formal audit procedures extends to the date of the 



A. Auditor's report.
B. Final review of the audit working papers.
C. Public issuance of the financial statements.
D. Delivery of the auditor's report to the entity.


Answer: Auditor's report.


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