COMPLETAITON AND REVIEW

Which of the following audit procedures would identify subsequent events occurring up to
the date of the auditor’s report?
(1) Enquire of management whether there have been any unusual accounting
adjustments
(2) Enquire of management whether there have been any issues of shares/debentures,
or changes in business structure
(3) Review management procedures for identifying subsequent events to ensure that
such events are identified
(4) Obtain written representation that all subsequent events requiring adjustment or
disclosure have been adjusted or disclosed

1 and 2
1 and 3
1, 3 and 4
1.2.3 and 4

the answer is D but how is 2 a subsequent procedure to identify subsequent event?