The Auditor's Responsibility for "Reviewing the Subsequent Events" of a Client

Multiple Choice

The auditor's responsibility for "reviewing the subsequent events" of a client is normally limited to the period of time beginning with the

A) balance sheet date and ending with the date of the auditor's report.
B) start of the fiscal year under audit and ending with the balance sheet date.
C) start of the fiscal year under audit and ending with the date of the auditor's report
D) balance sheet date and ending with the date the registration statement becomes effective.