On $\frac{2}{15}\frac{?}{2025}$ the auditor completed work on the $\frac{12}{31}\frac{?}{2024}$ audit of Excellence Corp.

The financial statements had not yet been issued and on $\frac{2}{17}\frac{?}{2025}$ the auditor finds out that Excellence Corp has signed a contract to dispose of a material business segment.

The auditor has two options for dating the report: $\frac{2}{15}\frac{?}{2025}$ except for the footnote relating to the disposal which is as of $\frac{2}{17}\frac{?}{2025},$ or use the later date of the subsequent event: $\frac{2}{17}\frac{?}{2025}.$

Which option has more liability for the auditor?

Dual dating

Oheditet$2/17/2025)$