6.1.1 Define audit report according to the statutory requirement. 6.1.2 State the types of audit report: Unmodified report: Modified report: 6.1.3 Prepare an overview of each types of report. 6.1.4 Explain the situations which resulted in each type of  the audit report being released. 6.1.5 Discuss the elements in each of the audit report. 6.1.6 Design the report for each type. 6.2 Know the auditor's responsibilities. 6.2.1 Describe auditor responsibilities.

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DREAMKILLERS Audit review 

A subsequent event is an event that occurs after a  reporting period , but before the financial statements for that period have been issued or are available to be issued. Depending on the situation, such events may or may not require disclosure in an organization's  financial statements .

5 . 1 . 1 Define Subsequent Event   A  subsequent event  is an  event  that occurs after a reporting period, but before the financial statements for that period have been issued or are available to be issued. Define After Balance Sheet Event Events after  the  balance sheet  date are significant financial  events  that occur  after  the date of the  balance sheet , but prior to the date that the financial statements are issued. 5 . 1 . 2 Differentiate between subsequent event and after balance sheet event  5.1.3 Examples of subsequent event and after balance sheet event 5.1.4 Situations of subsequent event and after balance sheet event 5.1.5 Effects of subsequent event  5.1.6  Suitable Procedures   5.2.1 5.2.2 5.2.3 5.2.3 5.2.4

5.1.1 DEFINE THE SUBSEQUENT EVENT AND AFTER BALANCE SHEET. A subsequent event  is an event  that occurs after  a reporting period, but before the financial statements for that period have been issued or are available to be issued. Depending on the situation, such events  may or may not require disclosure in an organization's financial statements. 5.1.2 DIFFERENTATIVE BETWEEN THE SUBSEQUENT EVENT AND AFTER BALANCE SHEET EVENT. 5.1.3 GIVE AN EXAMPLE FOR SUBSEQUENT EVENT AND AFTER BALANCE SHEET Examples  of situations that do not trigger an adjustment to the financial statements if they occur after  the balance  sheet date but before financial statements are issued or are available to be issued are: ... Settlement of a lawsuit where the events  causing the lawsuit arose after  the balance  sheet date 5.1.4 IDENTIFY THE SITUATION OF SUBSEQUENT  EVENT AND AFTER BALANCE SHEET  5.1.5  DISCUSS THE EFFECT OF SUBSEQUENT EVENT ON THE FI