An Auditor's Decision Concerning Whether or Not to 'Dual Date

An auditor's decision concerning whether or not to 'dual date' the audit report is based upon the auditor's willingness to:

A) permit inclusion of a footnote captioned: event (unaudited) subsequent to the date of the auditor's report.
B) extend auditing procedures.
C) accept responsibility for subsequent events.
D) assume responsibility for events subsequent to the issuance of the auditor's report.