What are auditors' responsibilities for subsequently discovered facts if these are identified (a) Prior to the audit

Question:

What are auditors' responsibilities for subsequently discovered facts if these are identified

(a) Prior to the audit report release date and

(b) Following the audit report release date?

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...