After Issuance of the Auditor's Report, the Auditor Has No

After issuance of the auditor's report, the auditor has no obligation to make any further inquiries with respect to audited financial statements covered by an auditor's report unless

A) A lawsuit in which risk of loss was considered remote is resolved in the company's favor.
B) A development occurs that may affect the entity's ability to continue as a going concern.
C) A material fraud is initiated by an employee after the report is issued.
D) Evidence of significant, non-arms-length, related party transactions that happened prior to year-end is discovered.