1. Identify six audit procedures normally done as a part of the review for subsequent events? (6 marks) 2. Summarize the restrictions on advertising by CPA firms in the rules of conduct and interpretation (6 Marks) 3. Explain why the failure of financial statement users to differentiate among business failure, audit failure and audit risk has resulted in lawsuits (6 Marks) 4. Distinguish between subsequent events occuring between balance sheet date and the date of the auditors report and subsequent discovery of facts existing at the date of the auditor's report