Question 5 Not yet answered State the two primary types of subsequent events that require consideration by management and evaluation by the auditor. Marked out of 2.5 P Flag question Select one or more: a. : Events that have no direct effect on the financial statements and require adjustment of the current year's financial statement amounts. b. Events that have no direct effect on the financial statements but for which disclosure is required. D C Events that have direct effect on the financial statements but for which disclosure is required. d. Events that have a direct effect on the financial statements and require adjustment of the current year's financial statement amounts