You are the auditors of Cryptomax Inc. for the year ended 31 December 2020. The audit report is dated 28 February 2021 and the financial report was issued on 15 March 2021. Cryptomax booked a material asset of bitcoins as at 31 December 2020, but on 11 April 2021 you become aware that the company's bitcoins were stolen on 2 January 2021. The loss is uninsured. Assuming management have agreed to amend the financial report, the required action by you as auditor includes:

1. No further action is required

2. Audit the amended financial statements

3. Audit the amended financial statements and perform additional testing for subsequent events up to the date of the amended audit report.

4. Audit the amended financial statements, perform additional testing for subsequent events up to the date of the amended audit report, and include an Emphasis of Matter or Other Matter paragraph.

a. 1

b. 2

c. 3

d. 4