Page 163 - AAA Integrated Workbook STUDENT S18-J19

Completion and review

After the financial statements are issued

 If the directors recall the financial statements and make amendments, the
auditor should perform audit procedures on the amendments to ensure they
have been put through correctly.

 The auditor will issue a new auditor's report including an emphasis of matter
paragraph to draw attention to the fact that the financial statements and
auditor's report have been reissued.

159