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. LO3 R14-7 Explain the process of an engagement quality control rovlow. 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