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              bitfinex www.henandongheng.com Audit procedures to test subsequent events

              1.4 Audit procedures to test subsequent events

              Inquiries of management

              ? Status of items accounted for using preliminary or inconclusive data.

              ? Whether there are any new commitments, borrowings or guarantees.

              ? Whether there have been any:

              ü Sales or destruction of assets.

              ü Issues of shares/debentures or changes in business structure.

              ü Major events affecting appropriateness of accounting policies for estimates.

              ü Litigations or claims.

              Other procedures

              ? Review management procedures for identifying subsequent events to ensure that such events are identified.

              ? Read minutes of general board/committee meetings and enquire about unusual items.

              ? Review latest available interim FS and budgets, cash flow forecasts and other management reports.

              Other procedures

              ? Obtain evidence concerning any litigation or claims from the company’s solicitors with client permission.

              ? Obtain written presentation that all events occurring subsequent to the period-end which need adjustment or disclosure have been adjusted or disclosed.

              1.4 Facts discovered after the date of the auditor’s report but before the FS are issued

              ? The FS are responsibility of the management.

              ? The management should inform the auditors of any material subsequent events between the date of the auditors’ report and the date the FS are issued.

              ? The auditor does not have any obligation:

              ü To perform procedures.

              ü Make enquiries regarding the FS, after the date of the report.

              ? If the auditor become aware of a fact that had it been known to the auditor at the date of the report may have caused the auditor to amend the auditor’s report, the auditor shall:

              ü Discuss the matter with management and those charged with governance.

              ü Determine whether the FS need amendment.

              ü If amendment is required, inquire how management intends to address the matter in the FS.

              1.4.1 If amendment is required and management makes the necessary changes

              ? The auditor must carry out the following procedures:

              ü Undertake any necessary audit procedures on the changes made.

              ü Extend audit procedures for identifying subsequent events that may require adjustment of or disclosure in the FS to the date of the new auditor’s report.

              ü Provide a new auditor’s report on the amended FS.

              1.4.2 If amendment is required and management does not amend the FS

              ? If the auditor’s report has not yet been provided to the entity:

              ü The auditor shall modify the opinion and then provide the auditor’s report.

              ? If the auditor’s report has already been provided to the entity,

              ü The auditor shall notify management and those charged with governance not to issue the FS before the amendments are made.

              ? If the FS are issued anyway, the auditor shall take action to seek to prevent reliance on the auditor’s report.

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