R EVIEW CHAPTER 5: AUDIT REVIEW (PSP_DAT5C_JUNE2020) Group members: VINOTH A/L KRSIHNAMOORTHY                    10DAT18F1046 TAN YING HUA                                                                 10DAT18F1072 FATINLYANA YASMIN BT FADZLI YUSOF  10DAT18F1119 KHAIRUNNISA' BT ABDUL AZIZ                         10DAT18F1050 SATHIYA RISHMA A/P JAGATHESAN             10DAT18F1091 Introduction     A subsequent event are generally define as event that occurs after the year end period but before the financial statements have not been issued. Got two types of subsequent events that is adjusting event and non adjusting events. Adjusting events- provide evidence of condition that existed on the date of the financial statements. Non adjusting events- provide evidence of condition that existed aroses that date of financial statement. Date of audit report is on the date when the auditor complete the report. Refer to the slide we have prepared for more information. https://app.conceptboard.c