An auditor's decision concerning whether or not to 'dual date' the

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.

date"