Subsequent events up to the date of the auditor's report:
AIgnored
BConsidered; adjusting vs non-adjusting events identified per IAS 10CORRECT
CRecorded only if material
DAuditor's concern only
ACCAAudit & Assurance
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
ISA 560 requires the auditor to consider events between year-end and report date and ensure proper IAS 10 treatment.
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