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【单选题】
下列有关审计报告日的说法中，正确的是（ ）。A.
注册会计师签署审计报告的日期应当晚于管理层签署已审计财务报表的日期
B.
书面声明日期可以晚于审计报告日
C.
注册会计师签署审计报告的日期通常与管理层签署已审计财务报表的日期为同一天
D.
审计报告日可以早于注册会计师获取充分、适当的审计证据，并在此基础上对财务报表形成审计意见的日期
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