A. Griffin audited the financial statements of Dodger Magnificat Corporation for the year ended December 31, 2014. She completed gathering sufficient appropriate evidence on January 30 and later learned of a stock split voted by the board of directors on February 5. The financial statements were changed to reflect the split, and she now needs to dual date the report on the entity’s financial statements. Which of the following is the proper form?
a. December 31, 2014, except as to Note X, which is dated January 30, 2015.
b. January 30, 2015, except as to Note X, which is dated February 5, 2015.
c. December 31, 2014, except as to Note X, which is dated February 5, 2015.
d. February 5, 2015, except for the date of the auditor’s report, for which the date is January 30, 2015.