During the review if Ligand's first quarter financial statements for 2004, the Deloitte auditors learned that the company haddd significantly underestimated its future sales returns at the end of...

During the review if Ligand's first quarter financial statements for 2004, the Deloitte auditors learned that the company haddd significantly underestimated its future sales returns at the end of 2003. What responsibility, if any, did this discovery impose on the Deloitte auditors?