Communicate effectively with the audit committee and management. Identify the auditor’s responsibilities when facts affecting the audit report are discovered after its issuance.

Design and perform audit tests related to presentation audit objectives.
Conduct a review for contingent liabilities and commitments.
Obtain and evaluate letters from the client’s attorneys.
Conduct a post- balancesheet review for subsequent events.

Design and perform the final steps in the evidence-accumulation segment of the audit.
Integrate the audit evidence gathered and evaluate the overall audit results.
Communicate effectively with the audit committee and management.
Identify the auditor’s responsibilities when facts affecting the audit report are
discovered after its issuance.

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