Transcription of Subsequent Events and Subsequently Discovered Facts
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Subsequent Events and Subsequently Discovered Facts797AU-C Section 560 Subsequent Events and SubsequentlyDiscovered FactsSource: SAS No. 122; SAS No. 133; SAS No. 135; SAS No. for audits of financial statements for periods ending on orafter December 15, 2012, unless otherwise of This section addresses the auditor's responsibilities relating to subse-quent Events and Subsequently Discovered Facts in an audit of financial state-ments. It also addresses a predecessor auditor's responsibilities for subsequentevents and Subsequently Discovered Facts when reissuing the auditor's reporton previously issued financial statements that are to be presented on a com-parative basis with audited financial statements of a Subsequent period.
Subsequent Events and Subsequently Discovered Facts 797 AU-CSection560 Subsequent Events and Subsequently Discovered Facts Source:SASNo.122;SASNo.133;SASNo.135;SASNo.136. Effective for audits of financial statements for periods ending on or afterDecember15,2012,unlessotherwiseindicated. …
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