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

question 4

Multiple Choice

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

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

---

Definitions:

Cultural Heritage

The heritage consisting of tangible objects and intangible qualities passed down from past generations, preserved today, and given to future generations for their benefit.

Ecotourism

A form of sustainable travel that supports the conservation of ecosystems and the well-being of local people.

Green Market

Marketplaces focused on selling environmentally friendly and sustainable products, often emphasizing organic, locally sourced, and low-impact goods.

Industry Reshaping

The process through which major changes occur in an industry, altering how companies operate or compete within it.