Câu 80: AUD: CPA Auditing and Attestation Exam

Subsequent to the issuance of an auditor's report, the auditor became aware of facts existing at the report date that would have affected the report had the auditor then been aware of such facts. After determining that the information is reliable, the auditor should next:

1. A. Determine whether there are persons relying or likely to rely on the financial statements who would attach importance to the information. — đáp án hiện tại
2. B. Request that management disclose the newly discovered information by issuing revised financial statements.
3. C. Issue revised pro forma financial statements taking into consideration the newly discovered information.
4. D. Give public notice that the auditor is no longer associated with financial statements.