After the auditor issues the audit report and the financial statements have been issued by the client, the auditor:

has no responsibility to consider or evaluate any information that comes to the auditor's attention that is relevant to the audited financial statements

has no responsibility to actively search for information relevant to the audited financial statements

performs procedures specified by the auditing standards to monitor whether the audited financial statements continue to be fairly presented

may respond to inquiries from financial news reporters to provide additional information underlying the audited financial statements