For subsequent events occurring during the post$-$audit period, auditors have a responsibility to:

Question $5$Select one:

A$.$

examine only events that come to their attention and that existed at the date of the auditor$$s report.

B$.$

discover and evaluate all subsequent events that may have a material effect on the financial statements.

C$.$

examine only events that come to their attention.

D$.$

none of the above.