## Overview

This module covers audit completion procedures and reporting, including going concern evaluation, subsequent events review, and audit report preparation. Topics include indicators of problems, adjusting vs non-adjusting events, and modified opinion circumstances.

## 1. Going concern

- [Definition and significance](acca-fau-going-concern-definition-and-significance.md)
- [Indicators of problems](acca-fau-going-concern-indicators-of-problems.md)
- [Procedures for reviews](acca-fau-going-concern-procedures-for-reviews.md)

## 2. Subsequent events

- [Auditor responsibilities up to report date](acca-fau-subsequent-events-auditor-responsibilities-up-to-report-date.md)
- [Procedures for reviews](acca-fau-subsequent-events-procedures-for-reviews.md)

## 3. Written representations

- [Purpose of representations](acca-fau-written-representations-purpose-of-representations.md)
- [Circumstances where necessary](acca-fau-written-representations-circumstances-where-necessary.md)

## 4. Independent Auditor's Report

- [Form and content including unmodified opinion](acca-fau-independent-auditors-report-form-and-content-including-unmodified-opinion.md)
- [Circumstances for modified opinion](acca-fau-independent-auditors-report-circumstances-for-modified-opinion.md)
- [Type of opinion based on circumstances](acca-fau-independent-auditors-report-type-of-opinion-based-on-circumstances.md)

Free ACCA FAU Audit Completion Study Guide