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

Dual dating in auditing typically refers to the practice of issuing a report that has two distinct dates. This situation arises specifically when there is a subsequent event that occurs after the date of the original audit report but before the report is officially issued.

This dual dating indicates that the auditor is acknowledging that an event has occurred that may impact the financial statements and that they have evaluated this event for its effect on their audit opinion. By including two dates, the auditor effectively communicates the cut-off of the audit work and the consideration of the subsequent event, allowing users of the financial statements to understand the timing and scope of the audit in relation to the noted event.

In this scenario, if significant information comes to light after the audit completion but before the release of the audit report, dual dating helps to clarify what period the auditor was considering when conducting their audit. Thus, it is integral in ensuring transparency and provides users with relevant information regarding the audit's findings and the context of any subsequent events.