A subsequent event occurred after the completion of fieldwork but before issuance of the auditor's report. As a result, the auditor issued an audit report that was dual dated for the subsequent event. The auditor's responsibility for events occurring subsequent to the completion of fieldwork
A. is extended to include all events occurring since the completion of fieldwork.
B. is extended to subsequent events occurring through the date of issuance of the report.
C. is limited to the specific event referenced.
D. does not change as a result of the dual dating