1.Client's balance sheet date is on 30 June 2020. Whereas the audit report was complete on 11 October 2020, follow by Issuance of client's financial statement on 31 October 2020. Based on the timeline provided, when does the time a subsequent event and discovery of fact may require client to make an immediate revision? a. Prior 11 October 2020 b. Prior 31 October 2020 C. Prior 30 June 2020 d. After 31 October 2020 2. Client's balance sheet date is on 30 June 2020. Whereas the audit report was complete on 11 October 2020, follow by Issuance of client's financial statement on 31 October 2020. Based on the timeline provided, when does the time a subsequent event and discovery of fact may require client to recall or need to reissue financial statement? a. Prior 11 October 2020 b. Prior 31 October 2020 c. Prior 30 June 2020 d. After 31 October 2020 3. Client's balance sheet date is on 30 June 2020. Whereas the audit report was complete on 11 October 2020, follow by Issuance of client's financial statement on 31 October 2020. Based on the timeline provided, when does the time discovery of fact may not be consider as subsequent events? a. Prior 11 October 2020 b. Prior 31 October 2020 C. Prior 30 June 2020 d. After 31 October 2020