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D is corrent because after determining that the facts are reliable, the auditor should consider (1) whether the audit report would have been affected by the information if that information had been available, and (2) whether individuals are likely to be relying upon those statements.
A is incorrect because the financial statements and audit report may not need to be revised, particularly if no one is relying upon them; also, if financial statements need to be revised, it is the responsibility of management.
B is incorrect because any notification of the board of directors is subsequent to considering whether persons are relying on the statements.
C is incorrect because any notification of regulators by the auditor is subsequent to determining whether persons are relying on the statements and subsequent to management’s refusal to notify the regulatory agencies.