A Standard Unmodified Audit Report Should Be Dated ________

A standard unmodified audit report should be dated ________.

A) no later than the date when the auditor obtained sufficient appropriate audit evidence supporting the auditor's opinion
B) no earlier than the date when the auditor obtained sufficient appropriate audit evidence supporting the auditor's opinion
C) as at the end of the year being reported on
D) as at the end of the year the audit work was done