Hatami and Partners completed the fieldwork for the December 31, 2023, audit of Harbinger Corporation on March 1, 2024. The financial statements and auditor’s report were issued and mailed to shareholders on March 15, 2024.

Required In each of the two situations below, select from the list of possible actions the choices that would be appropriate for an auditor to make under those circumstances. Assume both situations are material.

Explain why.