36. An auditor completed field work for a client on February 15. The related financial statements were issued on March 10. On April 8, the client suffered the loss of a significant portion of its plant facilities by fire. The client requested additional copies 12 of the previously issued report on May 5. Assuming no additional audit work has been or will be performed, the auditor should: A. Disregard the casualty and reissue the original report with no change in date. B. Have the client disclose the event in a separate note to the statements identified as "Event (Unaudited) Subsequent to the Date of the Report of the Independent Auditor." C. Use dual dating. D. Either have the client disclose the event in a separate note to the statements identified as "Event (Unaudited) Subsequent to the Date of the Report of the Independent Auditor" OR use dual dating. 37. Under which of the following circumstances may audited financial statements contain a note disclosing an event occurring after the balance sheet date that is labelled unaudited? A. When the subsequent event requires adjustment of the financial statements. B. When the event occurs after completion of field work and before issuance of the related financial statements. C. When audit procedures with respect to the event were not performed by the auditor. D. When the event occurs between the date of the auditor's original report and the date of the reissuance of the report