Which of the Following Procedures Would Auditors Most Likely Perform

Which of the following procedures would auditors most likely perform in obtaining evidence about subsequent events?

A) Determine that changes in employee pay rates after cutoff were properly authorized.
B) Recompute depreciation charges for plant assets sold after cutoff.
C) Inquire about payroll checks that were recorded before cutoff but cashed after cutoff.
D) Investigate changes in long-term debt occurring after cutoff.