After an auditor has issued an auditor's report on the financial report, there is no obligation to make any further audit tests or enquiries with respect to the audited financial report covered by that report unless:
A)new information comes to the auditor's attention concerning an event that occurred prior to the date of the auditor's report that may have affected the auditor's report.
B)material adverse events occur after the date of the auditor's report.
C)final determination or resolution was made on matters that had resulted in a modification of the auditor's report.
D)final determination or resolution was made of a contingency that had been disclosed in the financial report.

Question

Quizplus · Accepted Answer

Once an auditor has issued the auditor's report on the financial report, their obligation to conduct any further audit tests or enquiries with respect to the audited financial report is complete. However, if new information comes to the auditor's attention that relates to an event that occurred prior to the date of the auditor's report and may have impacted its contents, the auditor would then be required to conduct further audit tests or enquiries. This is because such information could change the auditor's opinion or conclusion that was included in the auditor's report.

After an Auditor Has Issued an Auditor's Report on the Financial