Which of the following is true about subsequent events? a. They are events occurring between the date of the financial statements and the date of the audit report. b. Requires the reading minutes of the meetings of the entitys owners and management after the date of the financial statements and inquiring about matters discussed at any such meetings for which minutes are not yet available c. The auditor should perform audit procedures designed to obtain sufficient appropriate audit evidence that all subsequent events that require adjustment of, or disclosure in, the financial statements have been identified. d. All of the above are true