WORKING PAPER

CM2 · Subsequent events

Engagement binder
Not startedRevision 1
AU-C 560Authoritative sources

Audit procedures

3 procedures · 0% completed

Record actual work and the basis for N/A.
CM2.01

Inquire about events through the auditor report date and inspect available interim information and minutes.

CM2.02

Evaluate adjustments or disclosures for identified events.

CM2.03

Document subsequent-discovery responsibilities and responses where applicable.

Conclusion

Preparation & review

Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.

Sign-off history

No sign-offs recorded for this working paper yet.