Before the issue of the auditor’s report, what is the responsibility of the auditor with regard to significant events after the date of the financial statements?

A   The auditor must actively look for significant subsequent events.

B   The auditor should consider subsequent events only if they come to his attention.

C   The auditor should consider only those subsequent events brought to his attention by the client’s management.

D   The auditor must actively look for significant adjusting subsequent events but should consider subsequent non-adjusting events only if they come to his attention.