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State the two primary types of subsequent events that require consideration by management and evaluation by the auditor. Select one or more: O a Events

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State the two primary types of subsequent events that require consideration by management and evaluation by the auditor. Select one or more: O a Events that have no direct effect on the financial statements but for which disclosure is required. b. Events that have direct effect on the financial statements but for which disclosure is required. OC: Events that have no direct effect on the financial statements and require adjustment of the current years financial statement amounts. Od Events that have a direct effect on the financial statements and require adjustment of the current year's financial statement amounts

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