Whether Auditors Choose to Dual Date the Audit Report, or Extend

Multiple Choice

Whether auditors choose to dual date the audit report, or extend the end of fieldwork, _______.

A) their liability with respect to the financial statements remains the same
B) they must request written representation from management as of the new date of the auditor's report
C) they must request written representation from the internal auditors as of the new date of the auditor's report
D) no further representations should be requested of management