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SA 560

Subsequent events — the auditor's responsibility for events occurring between the balance sheet date and the date of the audit report.

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Related terms

  • SA 540

    Governs auditing accounting estimates, including fair value estimates, and the related disclosures — an area inherently more judgmental than a verifiable transaction.

  • SA 550

    The Standard specifically addressing related parties — identification, the risk of undisclosed relationships, and the related disclosure requirements.

  • SA 570

    Going concern — the auditor's responsibility to evaluate whether substantial doubt exists about an entity's ability to continue operating for the foreseeable future.

  • SA 580

    Requires the auditor to obtain written representations from management on matters relevant to the audit, via a management representation letter.

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