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Explain why after the auditor issues the audit report to a CPA firm they encounter evidence showing that the clients financial statements one materially missed

Explain why after the auditor issues the audit report to a CPA firm they encounter evidence showing that the clients financial statements one materially missed stated or lacked disclosures that are required. What would happen at this point? What if the client refuses to cooperate? What are the responsibilities Of the auditor and give to real world examples where issues like this will occur.

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