Final answer:
Auditors should perform audit procedures on changes management makes to financial statements due to newly discovered facts, to ensure accuracy and completeness. Issuing a blanket qualified opinion or a scope limitation is not a standard response in such situations; the auditor's response depends on the results of their audit procedures.
Step-by-step explanation:
If management revises the financial statements due to subsequently discovered facts, auditors should perform audit procedures on the changes made by management. This involves verifying the accuracy and completeness of the revisions and ensuring that the financial statements as amended properly reflect the newly discovered information. Auditors should not only scrutinize the changes but also assess whether such changes may affect other areas of the financial statements.
It is not sufficient for auditors to accept the revisions without performing due diligence; hence, option A is not correct. Option C is inaccurate because issuing a qualified opinion is dependent on specific circumstances and is not always the outcome of changes in financial statements. Finally, option D is incorrect because a scope limitation is not necessary if the auditors can indeed audit the changes made by management.