please answer professionally

Final review, subsequent events and going concern Roland Accounting Firm is a medium-sized successful accounting partners' firm with a widespread client base from Europe. During 2019, Roland Accountants obtained a new client called Curative Services Holdings (CSH), which fully owns (i.e. 100\%) of the following: - Salvador Clinic, a private clinics group - Women's Cancer Specialists Ltd., a private hospital. Year-end for all CSH companies is 30 March. You are the audit partner reviewing the audit work papers for CSH for the year ended 30 March 2019. Today is 14 April 2019 and the audit report is due to be signed in one month's time. During your review you note that the fixed-term borrowings of CSH totalling 90 million are approaching maturity and CSH has not yet re-negotiated any terms of refinancing. You are aware, from your experience with other clients, that banks are usually not willing to extend financing on the same terms in the current market. The financing of CSH was previously managed by the holding's treasurer who left the holding six months ago and has not been replaced. CSH's chief financial officer, who has been with the company for nine months, has advised you that he has been busy re-negotiating with some of CSH's key suppliers who recently requested cash on delivery for all orders rather than extending the regular credit terms. You are also aware of a fire that occurred in the CSH cafeteria last week which was not adequately covered by insurance. Fortunately, no one was seriously injured in the fire, but the cafeteria was so badly damaged that it had to be closed. While discussing this matter with CSH's lawyers, they reveal that the CSH is unlikely to have enough professional protection insurance to meet the current demands of several malpractice cases that have been brought against the Curative Holdings in the last 12 months. Required: (a) Identify at least 3 subsequent event(s) in the above case. (b) Explain your audit responsibilities with respect to the fire. (c) How will the event of the fire be handled in the financial report of CSH and in the audit report? (d) How will you recommend the issue be handled in the financial report and the audit report? (e) Are there any going concern issues for CSH? Explain. If so, what are the mitigating circumstances