Answer the three questions below. For questions (i) and (ii) key dates are as follows: Balance date is June 30th. The Audit Report was signed on September 30th. The Financial Statements were issued to shareholders on November 4th.

(i) State three audit procedures required under ASA 560 if the auditor discovers that a material event took place on July 23rd.

(ii) Is the auditor required to undertake any audit procedures if he/ she was informed by management on October 9th that management intended to amend the financial report because of the bankruptcy of a major debtor on October 4th?

(iii) True or False. If an auditor provides a new audit report in relation to a subsequent event, it cannot be dated earlier than the date on which the directors approved the emended financial report.