An auditor is asked to reissue the report. The auditor is aware that an event subsequent to the date of the report has occurred that requires disclosure in, but not adjustment of, the statements. The auditor should

A. Have the client provide a note captioned as follows: Event (Unaudited) Subsequent to the Date of the Report of the Independent Auditor.

B. Reissue the report as of the date of the subsequent event if no additional audit work is performed.

C. Disregard the subsequent event.

D. Dual date the report if no further audit work is performed.