What steps should auditors take when they discover circumstances which were unknown to them at the audit report date that might have affected the report they issued ...

AS 2905 Subsequent Discovery of Facts Existing at the Date of the Auditors Report of the PCAOBs auditing standards is the relevant section of the prof ...

What steps should auditors take when they discover circumstances which were unknown to them at the audit

Question:

What steps should auditors take when they discover circumstances which were unknown to them at the date that might have affected the report they issued?
Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...