Final answer:
Auditors choose to think of a way to test the idea when subsequently discovered facts are found before the audit report is released, ensuring they conduct a thorough examination and maintain their ethical responsibility.
Step-by-step explanation:
When subsequently discovered facts are identified prior to the audit report release, auditors normally choose to think of a way to test the idea. This approach aligns with their responsibility to perform due diligence and ensure that the financial statements are free from material misstatement. Auditors are aware that experts often have a good sense of the answer before a detailed analysis, which can help identify potential mistakes and prompt a closer examination of the facts.
Ignoring or rejecting evidence, or looking only for supportive evidence, would not be professional or ethical as it may lead to biased or incomplete results. Instead, auditors follow a methodology that includes testing hypotheses and examining all relevant evidence, which can often result in revisions of the financial statements or the audit opinion if the new information is significant.