Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events?
A)Comparing the financial report being reported on with those of previous period.
B)Confirming a sample of material accounts receivable established after year-end.
C)Inquiring as to whether any unusual adjustments were made after year-end.
D)Investigating personnel changes in the accounting department occurring after year-end.

Question

Quizplus · Accepted Answer

Inquiring as to whether any unusual adjustments were made after year-end would provide evidence about the occurrence of subsequent events that may affect the financial statements. Other options do not specifically relate to subsequent events.

Which of the Following Procedures Would an Auditor Most Likely