The following signing standard is not the dual signing and does not reflect any amendments effective on or after December 31, The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate signing to support the auditor's opinion. When performing an integrated audit of financial statements and dual signing over financial reporting, the auditor's reports on the company's financial statements and on internal control over financial reporting should be dated the same date. If the auditor concludes that a scope limitation will prevent the auditor from obtaining the reasonable dating necessary to express an opinion on the financial statements, then the auditor's report date is the date that the auditor has obtained sufficient appropriate evidence to support the statements in the auditor's report. The auditor has no responsibility to make any inquiry or carry out any auditing procedures for the period after the date of his report. In case a dual event of the type requiring adjustment of the financial statements as discussed in section In case a subsequent event of the type requiring disclosure as discussed in date The independent auditor has two methods for dating the report when a subsequent event disclosed in the financial statements occurs after the auditor has obtained sufficient appropriate evidence on which to base his or her opinion, but before the issuance of the related financial statements.