Subsequent Events Occurring After the Date of the Report
803.11 Subsequent to the date of
the auditor's report, the auditor may become aware of facts that existed
on that date that might have caused him to believe information supplied
by the association was incorrect, incomplete, or otherwise
unsatisfactory had he then been aware of them.
In such circumstances, the auditor should consider the guidance in SAS No. 1 (AU 561), Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, in determining an appropriate course of action.