1. Type 1 subsequent events involve events that existed ___ the balance sheet date. (after, before, between, close to, near, on)

2. Type 1 subsequent events require ___ of the financial statements. (adjustment, consideration, disclosure, documentation, duplication)

3. Type 2 subsequent events come into existence ___ the balance sheet date. (after, before, between, close to, near, on)

4. Type 2 subsequent events occur after the balance sheet date but ___ the completion of fieldwork. (after, close to, near to, prior to, subsequent to)

5. Type 1 subsequent events come into existence due to new ___ becoming available. (auditors, clients, documentation, evidence, judgement)