If a subsequent event occurs after the report date but prior to the release date of an audit report, resulting in management's revision of the financial statements of a nonissuer, then the auditor may do any of the following except Perform audit procedures necessary to obtain assurance about the revised financial statements. Maintain the original date of the report and state that the opinion is limited to the financial statements as they existed prior to the subsequent event. Revise the date of the audit report to reflect the necessity of additional audit procedures. Include an additional date in the audit report that is limited to the revision to the financial statements