i need answers for these questions and writ the reference for each answer auditing questions 1

  1. What are subsequent events? Give 4 examples. What work is required to be performed by the auditor on these events? Differentiate between Type 1 and Type 2 subsequent events? What work is required for each type?
  2. What two criteria must be met for the financial statements to be adjusted for a subsequent event?
  3. List and describe 6 procedures that the auditor can use to search for loss contingencies and unasserted claims?
  4. What is a representation letter? Who signs it? Why is this report important? What is the date of this letter?
  5. What are gain contingencies? How can these claims be addressed in the financial statements?
  6. What is the date for the end of fieldwork?
  7. What is the auditor’s responsibility after the end of field work but before the financial statements have been issued?
  8. What are the components contained in the new standard unqualified audit report of a public company?
  9. What are CAMs? Why are they important? When will CAMs required to be shown in the Auditor’s report?
  10. What reports are filed with the SEC by public companies? Under what circumstances are they filed?
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