An Auditor's Decision Concerning Whether or Not to 'Dual Date

Multiple Choice

An auditor's decision concerning whether or not to 'dual date' the audit report is based upon the auditor's willingness to:

A) extend auditing procedures.
B) permit inclusion of a footnote captioned event (unaudited) subsequent to the date of the auditor's report.
C) assume responsibility for events subsequent to the issuance of the auditor's report.
D) accept responsibility for subsequent events.