Final answer:
Auditors should ensure proper disclosures and re-evaluations when comparative statements are issued after circumstances have changed, to maintain the integrity and usefulness of financial statements.
Step-by-step explanation:
When comparative statements are issued and circumstances have changed in the intervening period, auditors should ensure that the statements include appropriate disclosures about the changes and re-evaluate.
whether the comparative information needs to be restated or reclassified to be comparable with the current period. Auditors must assess whether the circumstances require additional emphasis or a departure from their previously issued report.
It's crucial for auditors to adhere to professional standards and guidelines, ensuring the integrity and utility of the financial statements for users.