試題詳解

3. If auditors are appointed on January 3, 2017, the date of the financial statements is December 31, 2017, the date of the auditors’ report is February 7, 2018 and the audit report release date is March 3, 2018, what is the appropriate date of the written representations?
(A)January 3, 2017.
(B)December 31, 2017.
(C) February 7, 2018.
(D)March 3, 2018.