on february 25, a cpa issued an auditor's report expressing an unqualified opinion on financial statements for the year ended january 31. on march 2, the cpa learned that, on february 11, the entity incurred a material loss on an uncollectible trade receivable as a result of the ongoing deterioration of the financial condition of the entity's principal customer, which finally led to the customer's bankruptcy. management then refused to adjust the financial statements for this subsequent event. the cpa determined that the information is reliable and that there are creditors currently relying on the financial statements. the cpa's next course of action most likely would be to: