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1.You are an audit manager reviewing the completed audit file of Leaf Oil Co.
(a) There have been no events subsequent to the period end requiring adjustment in the financial statements.
(b) The company has revalued two properties in the year. The directors believe that the property market is going to boom next year, so have decided to revalue the other two properties then.
(c) The directors confirm that the company owns 75% of the newly formed company, Subsidiary Co, at the year end.
(d) The directors confirmed that the 500 gallons of oil in Warehouse B belong to Flower Oil Co.
Required
Comment on whether you would expect to see these matters referred to in the written representation letter.
