59. What is the duty of the auditor after the end of eldwork but before the issuance of the financial statements? 60. What is the duty of the auditor after the issuance of the nancial statements if he subsequently discovers material facts that existed at the date of the report? 61. What information is the auditor required to communicate to those charged with corporate governance? 62. What are working papers? \"Who do they belong to? 63. Working papers are confidential but not privileged. What does this mean? 64. Be sure to review your class notes, all lecture notes, textbook and your homework assignments