The Audit Report Date on a Standard Unmodified Opinion Audit

The audit report date on a standard unmodified opinion audit report indicates

A) the last day of the fiscal period.
B) the date on which the financial statements were filed with the Securities and Exchange Commission.
C) the last date on which users may institute a lawsuit against either the client or the auditor.
D) the last day of the auditor's responsibility for the review of significant events that occurred after the date of the financial statements.