Learning Objective 11-01: Identify major activities performed by auditors in completing the substantive procedures following the date of the financial statements.

Learning Objective 11-02: Understand the role of attorney letters in evaluating litigation, claims, and assessments.

Learning Objective 11-03: Explain why auditors obtain written representations and identify the key components of written representations.

Learning Objective 11-04: Identify the final steps in the completion of an audit.

Learning Objective 11-05: Understand auditors’ responsibility for subsequent events and subsequently discovered facts.

Learning Objective 11-06: Identify important activities and communications following the completion of the audit and audit report release date.