Specific Audit Procedures to Identify Subsequent Events Include _______

Multiple Choice

Specific audit procedures to identify subsequent events include _______.

A) obtaining an understanding of how management identifies subsequent events
B) reading the client's subsequent interim financial statements, if available, and other data such as budgets and cash flow forecasts
C) inquiring of the client's legal counsel regarding litigation, claims, and assessments
D) All of these answer choices are correct.