Subsequent Events for Which the Auditor Has a Responsibility to Actively

Multiple Choice

Subsequent events for which the auditor has a responsibility to actively search are defined as events that occur subsequent to the:

A) balance sheet date.
B) date of the auditor's report.
C) balance sheet date but prior to the issuance of the financial statements.
D) date of the auditor's report and concern contingencies that are not reflected in the financial statements.