An Auditor's Decision Concerning Whether or not to "Dual-Date" the Audit

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 year-end adjusting entries.
C) Permit inclusion of a note captioned: event (unaudited) subsequent to the date of the auditor's report.
D) Assume responsibility for resolving all events subsequent to the issuance of the auditor's report.