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A is corrent because conditions which come into existence after year-end which may have a significant direct effect on the financial statements should be disclosed in the notes to the financial statements.
B is incorrect because only conditions coming into existence prior to year-end result in financial statement adjustments
C is incorrect because the auditor may or may not decide to disclose the event in the auditor’s report. If the subsequent event has a material impact on the entity, the auditor may wish to include in the report an emphasis-of-matter paragraph which directs the reader’s attention to the event. However, this type of subsequent event is only occasionally disclosed in the auditor’s report.
D is incorrect because the exact total effect on the financial statements need not always be known. The auditor cannot wait until the effect is known because this would delay the issuance of the report.