Directors adjusted the financial statement after the auditor report date

Hello Sir,

I the financial statement has been approved and also the auditor report was sign on 18 Mar 20×9
for the year end 31 Mar 20×8.

on 31 mar 20×9 you became aware that there is major customer has ceased to trade.If the management on 4th Apr 20×9 has adjusted the financial statements to write down the amount due from the major customer .

the question is asking what is the type of the report will you give if there is no disclosure of the matter ?

I want to know here we should focus on the report date which was 18 Mar 20×9 on which the FS was also issued. So why the answer is qualified not unmodified .

Did the management know about the matter before or after the report date ?

Here the date which the question is concern about is 18 Apr 20×9 or after that?

Do we have to assume that the directors know about the matter before the FS Issue,but they only have adjusted on 8 Apr 20×9.

Please clarify me sir,

Thanks