申論題

30. After an audit report containing an unqualified opinion on a nonpublic client's financial statements is issued, the auditor learns that the client has decided to sell the shares of a subsidiary that accounts for 30 percent of its revenue and 25 percent of its net income. The auditor should (A) Determine whether the information is reliable and, if it is determined to be reliable, request that revised financial statements be issued. (B) Notify the entity that the auditor's report may no longer be associated with the financial statements. (C) Describe the effects of this subsequently discovered information in communications with persons known to be relying on the financial statements. (D) Take no action because the auditor has no obligation to make any further inquiries.