An auditor care about completing various phase of the audit after the balance sheet date. This subsequent period extend to the date of the

A. Public issuance of the financial statements

B. Auditor's report

The answer is B , but I checked, it writes like this :"Sometimes events or transactions that occur after the balance sheet date but before

the issuance of the financial statements materially affect the financial statements.

These events or transactions are referred to as subsequent events", I am so confuse with this . what exactly does subsequent period covers, balance sheet date to issuance of financial statement or to the auditor's report date ?