Question 12.13 What are the auditor's responsibilities for 'going concern? LO2 12.14 Explain the difference between the two types of subsequent events. LO3 12.15 Discuss the auditor's responsibility for detecting subsequent events (a) prior to the completion of field work, (b) prior to signing the audit report, and (c) between the date of the audit report and the issuance of the financial report