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 a direct effect on the financial statements and require adjustment of the current year's financial statement amounts. Ob : Events that have no direct effect on the financial statements and require adjustment of the current year's financial statement amounts. O c. Events that have no direct effect on the financial statements but for which disclosure is required O d. Events that have direct effect on the financial statements but for which disclosure is required