The Auditor's Responsibility for "Reviewing the Subsequent Events" of a Public

question 86

Multiple Choice

The auditor's responsibility for "reviewing the subsequent events" of a public company that is about to issue new securities is normally limited to the period of time

• A) beginning with the balance sheet date and ending with the date of the auditor's report.
• B) beginning with the start of the fiscal year under audit and ending with the balance sheet date.
• C) beginning with the start of the fiscal year under audit and ending with the date of the auditor's report.
• D) beginning with the balance sheet date and ending with the date the registration statement becomes effective.