Subject : Financial Audit II 1. Explain the difference between roll over method and iron curtain method in calculating misstatement! 2. What is definition of subsequent event? What the different between type 1 and type 2 subsequent event! 3. Mention some inherent risk in debt obligation! 4. What is agreed upon procedure engagement? What is the different between auditor and practitioner? 5. What is the worst audit opinion? Why that audit opinion is considered as the worst? 6. Explain the difference between internal audit and audit committee!