Final answer:
Dual dating an audit report involves the auditor's willingness to extend auditing procedures for a specific event that occurred after the original report date, without extending responsibility for other subsequent events.
Step-by-step explanation:
The decision to dual date an audit report is based upon the auditor's willingness to extend auditing procedures. This option is typically taken when a significant event occurs after the original date of the auditor's report but before the issuance of the financial statements.
Dual dating the audit report limits the auditor's responsibility for events occurring after the original report date to the specific event disclosed in the financial statements.
Option A is correct because dual dating allows the auditor to avoid extended responsibility for all events occurring after the original report date.
Options B, C, and D are not pertinent to dual dating. The use of dual dating does not imply that auditors accept responsibility for year-end adjusting entries (B), or permit inclusion of an auditor's note about an unaudited subsequent event (C), nor does it suggest that the auditor assumes responsibility for resolving all events subsequent to the issuance of the auditor's report (D).