If auditors examine all years presented in comparative form, which of the following best describes their responsibility for prior years financial statements in their current report?

• Auditors are not required to address prior years financial statements in their current report.

• Auditors should consider whether information has come to their attention that might affect their previous opinion on the prior years financial statements.

• Auditors should not modify their previous on prior years financial statements.

• Auditors are only required to consider whether new information might affect their previous opinion on prior years financial statements if a report other than unmodified was issued.