The major osmoregulatory problems of saltwater fishes are ( ). A: water gain and salt loss B: water loss and salt gain C: water gain and salt gain D: water loss and salt loss E: nonexistent because freshwater fishes are isosmotic to their environment

Which of the following would be a subsequent discovery of facts which would not require a response by the auditor? （ ） A: discovery of the omission of a material footnote B: decrease in the value of investments C: discovery of the inclusion of material nonexistent sales D: discovery of the failure to write off material obsolete inventory