On April 14, Year 2, an auditor expressed an unmodified opinion on the financial statements of the Emerson Company for the year ended February 28, Year 2. A structural defect in Emerson's recently completed plant first appeared in late Year 1, but the auditor did not learn of it until April 25, Year 2. On May 1, Year 2, the auditor learned that the defect would cause material losses to the company. The auditor's primary responsibility is To withdraw the unmodified opinion on the financial statements for the year ended February 28, Year 3, and express a qualified opinion or disclaim an opinion. To determine that immediate steps are taken to inform all parties who are relying on information contained in the statements. To make certain that Emerson plans to provide for the losses in its financial statements for the year ended February 28, Year 3. Advisory only because the structural defect was not disclosed until after the date of the auditor's report.