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The status date is the date that affects credit scores..Many of you question about dating in independent’s auditor report and related issue. On other hand SAS 29, created a difference in responsibilities for types of reissued reports.
The auditor dual dates the audit report (as of the end of workpaper review, except footnote XX, which is dated later). The "date reported" or status date, is the date that the listing creditor lasted updated the information on a consumer's credit file.\n.
An example of the heading to use for this type of note follows: Event (Unaudited) Subsequent to the Date of the Report of the Independent Auditor.
Under ordinary conditions, the auditor has no responsibility to make any inquiry or carry out any procedures for the period after the date of his or her report.
When the auditor reissues the report and uses the original report date, he or she does not have to investigate or inquire about events affecting the financial statements reported on that may have occurred between the original date and the reissuance date.
: If the auditor is a continuing auditor, the report has to be updated.