An auditor's decision concerning whether or not to "dual date" the audit report is based upon the auditor's willingness to
◦ extend auditing procedures and assume responsibility for a greater period of time.
◦ accept responsibility for subsequent events.
◦ permit inclusion of a footnote captioned: event (unaudited) subsequent to the date of the auditor's report.
◦ assume responsibility for events subsequent to the issuance of the auditor's report.