Which of the following factors should an auditor consider most important upon subsequent discovery of facts that existed at the date of the audit report and would have affected the report? The client's willingness to issue revised financial statements or other disclosures to persons known to be relying on the financial statement. The potential impact on financial statements and associated audit reports for the previous five years. The cost-to-benefit ratio of performing additional procedures to better determine the impact of the newly discovered facts. The client's willingness to pay additional fees for the additional procedures to be performed.

The client's willingness to issue revised financial statements or other disclosures to persons known to be relying on the financial statement.

Explanation:

A lot of people rely on audit reports for reassurance in a company and this is why it is quite important. This is why material information must always be reflected.

If an Auditor finds out subsequently, that information that is material and could hence have affected the report, is not included they must inquire of the management as to how they intend to resolve the issue and the MOST IMPORTANT thing they should note is if management is willing to issue revised financial statements or other disclosures to persons known to be relying on the financial statement.

okay lol !

it's obviously d. it could be c though.