In May Year 3, an auditor reissues the auditor's report on the Year 1 financial statements at a former client's request. The Year 1 financial statements are to be presented comparatively with subsequent audit statements. They are not restated, and the auditor does not revise the wording of the report. The auditor should

a. Dual-date the reissued report.
b. Use the release date of the reissued report.
c. Use the original report date on the reissued report.
d. Use the current-period auditor's report date on the reissued report.

Answer: c. Use the original report date on the reissued report.