An Adjusting Event Is One That

An adjusting event is one that:

A) Occurred before the auditor signed the audit report.
B) Provides additional evidence of or information about conditions that existed at the reporting date.
C) Occurs after reporting date and relates to impacts that will occur before the time of completion.
D) Provides additional evidence of or information about conditions that existed at the time of completion.
E) None of the given answers.