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A is corrent because when the subsequent event occurs between the date of the original report and the date of the reissuance of the report, the event may be labeled unaudited.
B is incorrect an auditor ordinarily must perform audit procedures on the event.
C is incorrect because such a note will be considered audited.
D is incorrect because if the auditor is aware of a subsequent event that has occurred after the completion of fieldwork but before issuance of the report which should be disclosed, the auditor may either dual date the report or date the report as of the date of the subsequent event and extend the procedures for review of subsequent events to that date. The auditor may not label the note unaudited.