9. One way for an auditor to document the intent of the governing board's decisions is to review and collect 10. There are two types of subsequent events of concern to the auditor. They include and 11. Both revenue accounts and expense accounts share a relationship with the 12. There are three reasons that explain why payroll frauds are increasingly difficult to conceal. They include: and 13.The sub-committee which includes members of the governing board, and is also responsible for the handling the relationship with the auditors is the