auditing

Subsequent to the issuance of the 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: Multiple Choice Notify the board of directors that the auditor's report must no longer be associated with the financial statements Determine whether there are persons relying or likely to rely on the financial statements who would attach importance to the Information Request that management disclose the effects of the newy discovered information by adding a footnote to subsequently issued financial Matements Issue revised pro forma fnancial statements taking into consideration the newly discovered information