After the Auditor's Report Has Been Signed, the Auditor

Multiple Choice

After the auditor's report has been signed, the auditor:

A) does not have a responsibility to detect subsequent events.
B) has a responsibility to detect subsequent events only if they will have a material effect on the financial statements
C) has provided absolute assurance that all significant events occurring up to that date have been identified.
D) only has responsibility to detect subsequent events if they have a negative impact on the financial statements