21. The Orange Corporation was audited for the year ended December 31 and the reports were delivered on February 15. After the fieldwork was completed on January 25, the auditor learned of a two-for-one stock split on February 1. If dual dating is used, what are the proper dates for the audit reports? A. December 31 and January 25. B. January 25 and February 1. C. January 25 and February 15. D. February I and February 15. 22. A second-partner review of the audit documentation and financial statements is performed to ensure that the: A. "To-do lists" are reviewed and cleared. B. Audit program procedures are "signed off." C. Tick-mark notations are cleared. D. Audit work meets the quality standards of the firm