An auditor's decision concerning whether or not to "dual date" the audit report is based upon the auditor's willingness to: Select one: A. perform additional audit test, and claim audit are performed for events subsequent to the financial statement date and prior to the special event date. B. inquire the manager about events after financial statement date C. permit inclusion of a footnote captioned: event (unaudited) subsequent to the date of the auditor's report. D. accept responsibility for all events between year-end and the audit report date. .