SUBSEQUENT EVENTS

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 DOUBTS- i understand why 1,3 &4 are appropriate procedure to identify subsequent event but why is (2) a procedure to identify subsequent event? how does enquiry about issue of shares and debentures provides existances of subseqent event?