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D is corrent because when an audit report is dual dated for a subsequent event occurring after completion of fieldwork, the auditor’s responsibility for events occurring subsequent to the completion of the fieldwork is limited to the specific event for which the report is dual dated. If the auditor dates the report as of the subsequent event occurring after the completion of fieldwork, the auditor’s responsibility is extended to all events occurring to the date of the last subsequent event.
A is incorrect because it assumes more responsibility than the auditor takes under this approach.
A is incorrect because it assumes more responsibility than the auditor takes under this approach.
A is incorrect because it assumes more responsibility than the auditor takes under this approach.