Question: If, subsequent to issuing a report, the auditor discovers information that existed at the report date and materially affects the financial statements, what actions should

If, subsequent to issuing a report, the auditor discovers information that existed at the report date and materially affects the financial statements, what actions should the auditor take if the auditee consents to disclose the information? What action should be taken if the auditee (including the board of directors) refuses to make disclosure?

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