Which audit correspondence is not sent by the auditor?

		Engagement letter
		Management representation letter
		Confirmations
		Significant audit findings summary

What is an issue that can arise after the issuance of an audit report?

	a.	Consideration of omitted procedures after the report date
	b.	Board member resignations
	c.	Subsequent discovery of facts which existed at the audit report date
	d.	a) and c)