If an auditor dates the auditor's report on financial statements for the year ended December 31, 2013, as of February 10, 2014, except for Note J, as to which the date is March 3, 2014, the auditor is acknowledging responsibility to actively search for and ensure proper handling by management of
A) All subsequent events occurring through March 3, 2014.
B) All subsequent events occurring through February 10, 2014.
C) All subsequent events occurring through February 10, 2014 and the specific subsequent event referred to in Note J through March 3, 2014.
D) Only the specific subsequent event referred to in Note J as of March 3, 2014.

Question

Quizplus · Accepted Answer

The auditor is acknowledging responsibility for subsequent events occurring through February 10, 2014, which is the date of the auditor's report, as well as the specific subsequent event referred to in Note J, which occurred after the date of the auditor's report but before the date of the report on Note J.

If an Auditor Dates the Auditor's Report on Financial Statements