After Issuance of the Auditor's Report, the Auditor Has No

After issuance of the auditor's report, the auditor has no obligation to make any further inquiries with respect to audited financial statements covered by that report unless

A) A final resolution of a contingency that had resulted in a qualification of the auditor's report is made.
B) A development occurs that may affect the entity's ability to continue as a going concern.
C) An investigation of the auditor's practice by a peer review committee ensues.
D) New information is discovered concerning undisclosed related party transactions of the previously audited period.