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.