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) Accept responsibility for all events between year-end and the audit report date.
C) Permit inclusion of a footnote captioned: event (unaudited) subsequent to the date of the auditor's report.
D) Assume responsibility for events subsequent to the issuance of the auditor's report.