An auditor withdrew from further association with a nonissuer entity after issuing an audit report on it. Subsequently, the auditor discovered facts that, if known to the auditor at the date of the auditor's report, could have caused the auditor to revise the report. Which of the following statements about this circumstance is correct? Because the auditor is no longer associated with the entity, the auditor has no further responsibilities with regard to the financial statements. The auditor should discuss the matter with management and, if it is determined that the financial statements need revision, ask how management intends to address the matter in the financial statements. The auditor should talk with the successor auditor about the circumstances of the subsequently discovered information and advise whether the financial statements should be revised. The auditor should extend audit procedures with regard to management's revised financial statements with the objective of expressing a dual-dated qualified opinion.