Auditing and Attestation - Certified Public Accountant (CPA) Practice Exam 2026 - Free CPA Practice Questions and Study Guide

When a predecessor auditor is requested to reissue an audit report without restating prior financial statements, the proper course of action is to use the date of the prior-period report. This approach preserves the integrity and context of the original audit report, as it reflects the auditor's opinion as of the date the original audit was completed.

By utilizing the date of the prior-period report, the reissued report conveys the appropriate timing and relevance concerning the financial statements that were audited. This practice ensures that users of the financial statements understand that the auditor's opinion is based on the conditions and information available at the time of the original audit.

Using the current date or the date of reissue could lead to misunderstandings, as it might suggest that the auditor has updated their opinion or assessment of those financial statements, which is not the case in this scenario. Thus, the choice of the prior-period report date maintains professional integrity and clarity regarding the auditor's responsibilities.