All the following assertions are correct concerning the auditing of subsequent events, except:

(a) The auditor should perform audit procedures designed to obtain sufficient appropriate audit evidence that all subsequent events that require adjustment of, or disclosure in, the financial statements have been identified

(b) The auditor should perform additional audit procedures on matters to which previously applied audit procedures have provided satisfactory conclusions

(c) The auditor is not required to perform any audit procedures regarding the financial statements after the date of the auditor’s report

(d) The auditor must discuss any subsequent event brought to his attention before the signing of the opinion with management and, when appropriate, those charged with governance