A. SUBSEQUENT EVENTS

1.What are the types of subsequent events.Cite at least 5 examples for each type.

2.Who are the responsible parties and their roles/actions that should be taken for a subsequent events

3.Although generally the auditor does not have the responsibility to perform audit procedures after the auditor's report, kindly cite audit procedures that the auditor shall undertake to identify subsequent events. Cite at least seven (7).

B. WRITTEN REPRESENTATIONS

1. Define written representation

2. What are the objectives of the auditor in requesting written representations.

3.What shall be the contents of a written representations as well as the basic elements thereof.