Date of the auditor's report ; events after the balance sheet date ; discovery of facts after the financial statements have been issued. 

 - New York :  International Auditing Practices Committee of the International Federation of Accountants,  1985. 
 - [6] p. 
 - International auditing guideline ;  21 .
<br/><br/><label>Subjects--Topical Terms: </label><br/>Auditor's reports.<br/>Auditing.<br/>Financial statements.