If the auditor determines that a subsequent event that affects the current period financial statements occurred after fieldwork was completed but before the audit report was issued, what date(s) may the auditor use on the report?
a. The date on which the last day of fieldwork occurred.b. The date of the subsequent event.
c. The date on which the last day of fieldwork occurred and the date of the subsequent event.
d. b and c, but not a.