Which of the following statements is NOT true regarding the auditor’s responsibility forsubsequent events?
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8 .ISA 560 Subsequent Events sets out the auditor’s responsibilities for the period between theyear end and the annual general meeting (AGM).What action is the auditor required to take after signing the audit report and before theAGM?
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9 .The chairman’s report in the accounts of Table Co (a listed company) for the year ended 31December states that the company’s trading resulted in a profit before tax of $5 million. Theprofit and loss account and directors’ report, however, state that the company made anoperating profit for the year of $5 million but a net loss after taxation of $7 million. Theauditor considers that the information given in the chairman’s report is inconsistent with thefinancial statements, but is unable to persuade the chairman to amend his report.What should the auditor do?
A Modify the audit report using an Other Matter paragraph B Modify the audit opinion on the grounds of material misstatement C Seek legal and other professional advice on the appropriate course of action D Modify the audit report using an Emphasis of Matter paragraph
10 .Which of the following procedures would an auditor most likely perform to obtainevidence about the occurrence of subsequent events?
A Confirming a sample of material accounts receivable after the year end B Inquiring as to whether any unusual adjustments were made after the year end C Comparing the financial statements being reported to those of a prior period
