Chapter 14, Problem 21RQSC

To determine

Auditing: Auditing refers to the examination of the financial statement of an entity and verifying whether the books of accounts are maintained as per the required law or not. The auditing process includes gathering evidence, evaluating it, and preparing a final report on the whole evaluation.

The meaning of dual dating, the dates which an auditor can put in an audit report, and the dating convention that yields the least responsibility of the auditor.