You are the audit senior on the audit engagement of Browns Farm

Produce. You have assigned the role of identifying subsequent events

for this audit client to Brian Peters who is Senior Associate with

your firm. This is his first subsequent events review. The following

information pertains to the audit engagement of Browns Farm

Produce.

i) Detailed audit work was completed on Thursday 5 December

1997.

ii) The proposed audit report sign date is Friday 19 December 1997.

iii) It is proposed that the financial statements be sent to the

shareholders on Tuesday 6 January 1998 and

iv) Browns Farm Produce will have their AGM on Wednesday 28 January 1998.

You are required to provide coaching to Brian as it relates to the

following:

1. The auditors responsibilities for detecting material subsequent

events in the following periods:

- 31 October to 5 December 1997

- 5 December to 19 December 1997

- 19 December to 5 January 1998

- 5 January 1998 to 28 January 1998

- After 28 January 1998

2. Design three audit procedures which can be used to examine

subsequent reviews.

3. Describe to Brian the audit work he should perform at period ii)

above.