Double dating a report is done when

A、amaterialeventoccursafterthedateoftheauditor'sreportandaffectstheperiodthatWasaudited.
B、theauditorfinishestheauditworklaterthanplanned.
C、theparentcompanyanditssubsidiarieshavedifferentyear-ends.
D、amaterialeventoccursafterthedateoftheauditor'sreportandbeforethedatethereportIsissued.