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Below is a list of events that occur throughout an audit examination. Indicate, using the correct letter, the time period during which these events are

Below is a list of events that occur throughout an audit examination. Indicate, using the correct letter, the time period during which these events are most likely to occur. An event may occur in more than one time period. A. Prior to the date of the financial statements. B. Between the date of the financial statements and the date of the auditors' report. C. Between the date of the auditors' report and the audit report release date. D. After the audit report release date. _____ 1. Subsequently discovered facts. _____ 2. Roll-forward work. _____ 3. Attorney letters. _____ 4. Interim testing relating to substantive procedures. _____ 5. Preparation of proposed adjusting journal entries. _____ 6. Dual dating for subsequently discovered facts. _____ 7. Communications with the individuals charged with governance. _____ 8. Written representations. _____ 9. Identification of subsequent events. _____ 10. Interim testing related to tests of controls.

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