Subsequent event三种情况如何区分？

谢邀

书中p.332中讲到的三种情况实质上是三个时间段：

1. 在6月30日到auditor出审计报告之前这个期间的subsequent events, auditor要perform audit procedures;

2. 在auditor出审计报告之后到被审计公司签发财务报告之前这个期间的subsequent events, auditor不需要perform audit procedures, 但是如果subsequent event是让auditor becomes aware of a fact that may have caused them to amend their report, had they known of it at the date of their report,那么auditor就需要考虑是否要求被审计公司修改财务报告;

3. 被审计公司签发财务报告之后的subsequent events的处理类似于第2条，如果auditor认为财务报告需要修改而被审计公司拒绝修改，那么auditor就要take action to prevent future reliance on the auditor’s report.

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