During the course of your audit fieldwork, you noted a weakness in the design of accounting software of your organisation. You raised the issue with management during the fieldwork phase. At the closeout meeting, management provided you with evidence that the issue corrected and been resolved subsequent to the fieldwork. What should your next action be?
A. Report the finding and state that it was resolved by management
B. Re-perform the audit test based on the new evidence.
C. Inform management that the finding will be reported.
D. Re-assess the risk and impact of the finding and report if it is a high-risk finding.
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