The completion stage of the audit is of crucial importance. It is during this completion stage that the auditor reviews the evidence obtained during the audit together with the final version of the financial statements with the objective of forming the auditor's opinion. All audit work should be subject to review. This is a basic quality control requirement of ISA 220, Quality Control for an Audit of Financial Statements, and serves to ensure that sufficient appropriate audit evidence has been obtained in respect of transactions and balances included in the financial statements. REQUIRED: L List any FOUR examples of subsequent events that required ADJUSTMENT of financial statements