| LO 11-1 | Identify major activities performed by auditors in completing the substantive procedures following the date of the financial statements. |
| LO 11-2 | Understand the role of attorney letters in evaluating litigation, claims, and assessments. |
| LO 11-3 | Explain why auditors obtain written representations and identify the key components of written representations. |
| LO 11-4 | Identify the final steps in the completion of an audit. |
| LO 11-5 | Understand auditors' responsibility for subsequent events and subsequently discovered facts. |
| LO 11-6 | Identify important activities and communications following the completion of the audit and audit report release date. |
