Final answer:
An auditor's subsequent discovery of intent to increase selling prices in the future (option D) does not typically require a response, as it does not affect the financial statements at the date of their audit report.
Step-by-step explanation:
The question pertains to the auditor's responsibility in response to subsequent discovery of facts after the date of the auditor's report. When an auditor discovers new information after issuing their report that might affect the financial statements they previously audited, they have to evaluate the need for action, which depends on the significance of the facts and their relevance to the statements in question.
An auditor would need to consider a response if they discover material nonexistent sales (A), a failure to write off material obsolete inventory (B), or the omission of a material footnote (C), as these may be indicative of a material misstatement in the financial statements. However, for option (D), the discovery of management's intent to increase selling prices in the future does not relate to the conditions of the financial statements at the date of the audit report and thus does not usually require a response by the auditor.