Accounting · Subsequent Events

Consider the following statements regarding the effect of subsequent events on an audit: 1. All material subsequent events require the numbers in the financial statements to be adjusted. 2. A non-adjusting event is a subsequent event for which no amendments to the current year financial statement figures are required. 3. The auditor's responsibilities for subsequent events which occur prior to the audit report being signed are different from their responsibilities after the auditor's report has been issued. 4. The auditor should request a written representation confirming that all relevant subsequent events have been disclosed. Which of the statements given above are TRUE?