You are an experienced auditor, and your firm has recently completed an audit of Sunshine Electronics, a mid-sized electronics manufacturer. The audit resulted in an unqualified opinion, indicating that the financial statements are free from material misstatement and comply with generally accepted accounting principles. Three months after the audit report is issued, you receive an anonymous tip alleging potential fraud within Sunshine Electronics. The tip suggests that the company's former Chief Financial Officer (CFO), Susan Greene, had been manipulating the accounts receivable figures to inflate the company's financial performance. The amounts involved are significant but do not materially impact on the overall financial position of the company. Required: a) Explain the ethical and professional responsibilities of the auditor in this situation, considering the principles of due professional care and adherence to auditing standards. (10 marks) b) Describe the actions the auditor should take upon receiving such information and th potential implications for the audit opinion. (10 marks)