. Which statement is not true as it relates to the auditors review for subsequent events?

a. The auditor is responsible for analyzing events one year from the balance sheet date.

b. Auditors look at subsequent events that have a direct effect on the financial statements.

c. Auditors look at subsequent events that do not have a direct effect on the financial statements.

d. Audit procedures for subsequent events review are normally integrated as a part of the verification of year-end account balances.