Your answer is incorrect. What is the auditor's responsibility for detecting subsequent events? (Several choices may be correct.) Assessment of risk relating to identifying subsequent events prior to completing field work. Enquiry of management as to any subsequent events after signing the audit report. Perform procedures to gather evidence to cover the period from the date of the financial statements to the date of the auditor's report. There are no obligations to detect subsequent events after the balance sheet date. Reading relevant minutes of meetings held after the date of the financial statements and before the date of the auditor's report