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When the adjustment is made without disclosure of the event, the report ordinarily should be dated in accordance with paragraph .01.However, if the financial statements are adjusted and disclosure of the event is made, or if no adjustment is made and the auditor qualifies his or her opinion, the procedures set forth in paragraph .05 should be followed.
If disclosure of the event is made, either in a note or in the auditor's report, the auditor would date the report as set forth in the following paragraph.
In such cases, adjustment with disclosure or disclosure alone should be made as described in AS 2801.08.
The independent auditor should consider the effect of these matters on his opinion and he should date his report in accordance with the procedures described in paragraph .05.
Paragraph .05 describes the procedure to be followed when a subsequent event occurring after the report date is disclosed in the financial statements.
Note: When performing an integrated audit of financial statements and internal control over financial reporting, the auditor's reports on the company's financial statements and on internal control over financial reporting should be dated the same date.