Could you please tell me the answer and also why are you choosing this answer?

17-15 An auditor issued an audit report that was dual dated for a subsequent event occur- ring after the date on which the auditor has obtained sufficient appropriate audit Chapter 17 Completing the Audit Engagement 587 evidence but before issuance of the financial statements. The auditor's responsibility for events occurring subsequent to the date on which the auditor has obtained suf- ficient appropriate audit evidence was a. Limited to the specific event referenced. b. Extended to include all events occurring since the date on which the auditor has obtained sufficient appropriate audit evidence. c. Extended to subsequent events occurring through the date of issuance of the report. d. Limited to events occurring up to the date of the last subsequent event referenced. Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of any changes in internal control that might affect financial reporting between the end of the reporting period and the date of the audi- tor's report? a. Review a fire insurance settlement during the subsequent period. b. Examine relevant internal audit reports issued during the subsequent period. c. Inquire of the entity's legal counsel concerning litigation, claims, and assess- ments arising after year-end. d. Confirm bank accounts established after year-end. -7 17-16