Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 25

Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of any changes in internal control that might affect financial reporting between the end of the reporting period and the date of the auditor's report?
A) Review a fire insurance settlement during the subsequent period.
B) Examine relevant internal audit reports issued during the subsequent period.
C) Inquire of the entity's legal counsel concerning litigation, claims, and assessments arising after year-end.
D) Confirm bank accounts established after year-end.