雙重日期
dual dating
在ACCCOUNTANTS“或核數師”時，在財務報表中披露後續事件現場工作完成後，但報告發表之前發生的報告約會。例如，“1月3日，19XX，除了注意x，作為與該日期是19XX3月10日”。
Dating of the ACCCOUNTANTS' or AUDITORS' REPORT when a subsequent event disclosed in the FINANCIAL STATEMENTS occurs after completion of the field work but before issuance of the report. For example, "January 3, 19xx, except for Note x, as to which the date is March 10, 19xx."