What is the audit end date?

The audit end date refers to the last day the auditor gathers data. This date is critical because it marks the conclusion of the fieldwork phase of the audit, when all relevant evidence and information have been collected to support the auditor's findings and conclusions. After this point, auditors typically shift their focus to analyzing the data, developing insights, and writing the final report.

Having a clear and defined end date for data collection ensures that the audit is complete and that all work performed up to that date can be considered in forming conclusions. This is essential for maintaining the integrity and reliability of the audit results, as it sets the boundaries for what information can be analyzed and reported.

The other choices represent different stages or aspects of the audit process, but they do not specifically define the end of the data collection phase. The submission of the final report occurs after the audit end date, and informing employees of the audit results pertains to communication rather than data gathering. The first date of data collection is the start of the audit, not its conclusion.