Normally,the Auditor's Work Does Not Extend into the Following Year

Multiple Choice

Normally,the auditor's work does not extend into the following year.However,the auditing standards require the auditor to consider certain events that occur in the year following the year under audit and determine if any of these events require

A) disclosure in the financial records for the year under audit
B) adjustment to the financial statements under audit
C) disclosure in the prior financial statements
D) adjustment to the financial records for the year under audit
E) disclosure in the financial statements under audit
F) both A and B
G) both B and E
H) both C and D