Which of the Following Events Occurring After the Audit Report

Multiple Choice

Which of the following events occurring after the audit report release date most likely would cause auditors to make further inquiries about the previously-issued financial statements?

A) An uninsured natural disaster occurs that may affect the entity's ability to continue as a going concern.
B) A contingency is resolved that had been disclosed in the audited financial statements.
C) New information is discovered concerning undisclosed lease transactions during the period under audit.
D) A subsidiary is sold that accounts for 25% of the entity's consolidated net income.