An auditor’s decision concerning whether or not to “dual date” the audit report is based upon the auditor’s willingness to:

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 and assume responsibility for a greater period of time.
b. accept responsibility for subsequent events.
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.