(a) Explain the auditor's responsibilities in respect of events occurring between the date of the financial statements and the date of the auditor's report, and after the auditor's report has been issued. (8 marks) (b) Explain the procedures the auditor performs to evaluate management's assessment of going concern. (7 marks) (c) State the audit implications where management refuses to extend its going concern assessment to at least twelve months from the reporting date. (5 marks)