Economics · Auditing Subsequent Events

According to ISA 560 Subsequent Events, which of the following active audit procedures should be performed to identify events occurring up to the date of the auditor's report? 1. Enquire of management whether there have been any unusual accounting adjustments. 2. Enquire of management whether there have been any new issues of shares or debentures, or structural changes in the business. 3. Review minutes of the meetings of shareholders, those charged with governance, and executive committees held after the date of the financial statements. 4. Read the entity's latest available subsequent interim financial statements, if any.