21. If a subsequent event requiring only disclosure occurs after the collection of sufficient appropriate evidence but prior to the release of the audit report, the auditor should a. Modify the opinion and dual date the audit report. No additional procedures are required Date the audit report as of the collection of sufficient appropriate evidence and caption the note disclosing the subsequent event as being subsequent to the completion of the audit procedures b. c Not modity the audit opinion if the event is properly disclosed and date the audit report as of the collection of sufficient appropriate evidence. Either dual date the audit report or date the audit report as of the time of the completion of the extended audit procedures d