If The Miss Statements or Fraud is Found in Financial Statements After The External Audit Is It Management Responsibility or External Auditors ?

The misstatement in financial statement is still the responsibility of the management even after issuance of audited reports. The auditors, while they performed audit procedures, they can only give REASONABLE assurance, not absolute assurance that misstatement due to fraud. Hence, they cannot ensure error-free misstatements. 

Misstatements due to fraud may remain undetected due to collusion. However, if there is a basis to believe that such exists, the auditor should consider this in coming up with the audit program.

The management is resposible for any misstatment or fraud in financial statement before and after external audit. The external auditor is responsible for the audit report they issued.

It is management responsibility. But, the auditor must do tests to ensure that there is no material misstatement will change his audit opinion for the subsequent events.

If the event arose after the audit opinion issuance, while the auditor see this event as a material event they need to notify the management and those charged with governance and make the necessary action to prevent rely upon the audited Financial statements.

Its Management responsibility.

Commonly it is responsibility of management, otherwise or it doesn't  proven proven the auditors also party to the fraud done.  

Activity Based Management (ABM) and Activity Based Costing(ABC) are inter-related methodologies.  ABC provides the strategic information you need to make informed management decisions. ABM is the real time monitoring of the tactical activities you undertake to deliver those strategic decisions. 

The responsibility of preparation of Financial Statements is the Management Responsibility. So, Any miss statements or Fraud happening in the Financial Statement is sole responsible of Management.

agree with mr  Lesley Lanag

the responsibility will upon management responsibilty

I think if the financial statement is unqualify by the external auditor any material misstatement discover after the published financial statement then the faults is that of the external auditor. The external auditor responsibility is to give an opinion on the financial statement, therefore, he/she is there to identify any fraud or misstatement.  

Its obviously Management's responsibility