What is dual dating in terms of the audit report? Assume the following facts: The original audit report is dated March 18, 2013. The company entered into a definitive agreement to discontinue a material line of business on March 22, XXXXXXXXXXThis event is disclosed in Note 22 to the financial statements. The report release date was March 25, XXXXXXXXXXOn which dates may the auditor date the report? Which dating convention yields the least responsibility for the auditor?
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