financial statements

Which of the following events occurring after the issuance of a set of financial statements and the accompanying auditor’s report would be most likely to cause the auditor to make further inquiries about the financial statements?
a. A technological development in the industry that could affect the entity’s future ability to continue as a going concern.
b. The entity’s sale of a subsidiary that accounts for 30 percent of the entity’s consolidated sales.
c. The discovery of information regarding a contingency that existed before the financial statements were issued.
d. The final resolution of a lawsuit explained in a separate paragraph of the auditor’s report.