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Questions Requiring Analysis: 16–31
The auditor's opinion on the fairness of financial statements may be
affected by subsequent events.
Required:
- Define what is commonly referred to in auditing as a subsequent
event, and describe the two general types of subsequent events.
- Identify those auditing procedures that the auditor should apply at or
near the completion of fieldwork to disclose significant subsequent
events.
Questions Requiring Analysis: 16–35
Required:
- Using the iron curtain approach, describe how Tanner would
consider whether an adjustment is required.
- Using the rollover approach, describe how Tanner would consider
whether an adjustment is required.