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Roll forward procedures

17/04/2021 Client: muhammad11 Deadline: 2 Day

please answer to the questions related to the auditing. I'm gonna attach my professor slides . one small paragraph is enough for each question please make them separate. you can google them but please paraphrase them.

1) What are roll-forward procedures? Provide some examples

2) In addition to obtaining responses to attorney letters, what other procedures can be used to gather audit evidence regarding litigation, claims, and assessments?
3) Why are written representation and attorney letters obtained near the end of the evidence-gathering process and dated on the date of the auditor’s report?

4) Identify the two types of subsequent events.

How should information about these events be reflected in the financial statements?

5) Identify information that auditors are required to communicate to individuals charged with the governance of the client.

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