Which of the following statements, relating to the auditor's responsibilities regarding subsequent events, if any, is/are correct?(1) Auditors do not have a responsibility to perform procedures to identify subsequent events after the date of the auditor's report(2) Where a material adjusting subsequent event is identified after the financial statements are issued, but prior to approval by the shareholders, the auditor should include a qualified opinion in their audit report if management refuses to adjust the financial statements for the event(Adopted from ACCA past exams)