47-On August 13, a CPA completed field work on an engagement to audit financial statements for the year ended June 30. On August 27, an event came to the CPAs attention that should be disclosed in the notes to the financial statements. The event was properly disclosed by the entity, but the CPA decided not to dual-date the auditors report and dated the report August 27. Under these circumstances, the CPA was taking responsibility for A. All subsequent events that occurred through August 13 and the specific subsequent event disclosed by the entity. B. All subsequent events that occurred through August 27. C. Only the subsequent events that occurred through August 13. D. Only the specific subsequent event disclosed by the entity