R14-2 Differentiate between the two types of subsequent events. List some audit procedures that may identify subsequent events? LO2 R14-3 Discuss the auditor's responsibility for detecting subsequent events prior to the completion of field work. LO2 R14-4 Explain the process of "engagement wrap-up?" Why is it important? LO3 R14-5 Provide an example of why an auditor would reevaluate control risk near the end of the audit. Provide a different example of why an auditor would reevaluate fraud risk near the end of the audit. LO3 R14-6 Discuss actions an auditor would take when misstatements identified during the audit are not corrected by the client. LOS R14-7 Explain the process of an engagement quality control review. LO3 R14-8 What are the audit file assembly deadlines and the audit file retention policies for the audit files for public and private company audits? Provide an analysis of why you think the deadlines and policies are different for public versus private company audits. LO3 R14-9 Evaluate why the accounting assumption of "going concern" is of interest to auditors. Are there specific audit procedures that must Y be performed related to the going concern assumption? Why or why not? LO4 nada