31.After issuing an auditor's report, an auditor has no obligation to make continuing inquiries concerning audited financial statements unless

a.Information about a material transaction that occurred just after the auditor's report was issued is deemed to be reliable

b.A final resolution is made of a contingent liability that that had been disclosed in the financial statements

c.Information that existed at the report date and may affect the report comes to the auditor's attention

d.An event occurs just after the auditor's report was issued that affects the entity's ability to continue as a going concern