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Chapter: 17 / Q: 17.4
What are the types of subsequent events relevant to financial statement audits? Give one example of each type of subsequent event that might materially affect the finan- cial statements
Chapter: 17 / Q: 17.5
Under what circumstances would the auditor dual date an audit report?
Chapter: 17 / Q: 17.6
Are analytical procedures required as part of the final overall review of the financial statements? What is the purpose of such analytical procedures?
Chapter: 17 / Q: 17.7
Why does the auditor obtain a representation letter from management?
Chapter: 17 / Q: 17.8
Describe the purposes of an independent engagement quality review by a quality review partner
Chapter: 17 / Q: 17.9
List the three overall steps in the auditor\'s going concern evaluation process
Chapter: 17 / Q: 17.10
What four major categories of events or conditions may indicate going concern prob- lems? Give two examples for each category
Chapter: 17 / Q: 17.11
What items should be included in the auditor\'s communication with those charged with governance (i.e., the audit committee or similar group)?
Chapter: 17 / Q: 17.12
What types of events would generally require restatement of the issued financial statements? What procedures should the auditor follow when the entity refuses to cooperate and make the necessary disclosures?
Chapter: 17 / Q: 17.13
An auditor would be most likely to identify a contingent liability by obtaining a(n) :
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