Jill McCarthy is the audit senior on the job. She has done a great job of training her new audit team in the field, and it is now time for them to complete the fieldwork and to wrap up the audit. She wishes to test your knowledge as asks you the following question: "Since we have gathered all of our evidence for the period under review, what are the final things that we need to complete prior to us going back into the office and having the files reviewed by the manager and partner so that the audit report can be prepared?" Required i) Apart from a subsequent events review, give two types of reviews, events or actions that may need to be addressed in order to wrap up the audit. Give a description of the review, event or action. (4 marks) ii) For each of the following terms, state when each would have occurred and the financial statement response to the event. (4 marks) a) Type I Subsequent Event b) Type Il Subsequent Event