Question: An auditor's decision concerning whether or not to dual date the audit report is based upon the auditor's willingness to Permit inclusion of a footnote

An auditor's decision concerning whether or not to "dual date" the audit report is based upon the auditor's willingness to Permit inclusion of a footnote captioned: event (unaudited) subsequent to the date of the auditor's report. Assume responsibility for events subsequent to the issuance of the auditor's report. Accept responsibility for subsequent events. Extend auditing procedures
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