An auditor issued an audit report that was dual dated for a subsequent event occurring after the completion of fieldwork but before issuance of the auditor’s report. The auditor’s responsibility for events occurring subsequent to the completion of fieldwork was

a. Extended to subsequent events occurring through the date of issuance of the report.

b. Extended to include all events occurring since the completion of fieldwork.

c. Limited to the specific event referenced.

d. Limited to include only events occurring up to the date of the last subsequent event referenced.