In Regard to Identifying and Evaluating Subsequent Events, ASA560

Multiple Choice

In regard to identifying and evaluating subsequent events, ASA560.10 (ISA 560) specifies that the auditor make inquiries of management. Which of the following is not an example of a specific inquiry?

A) whether new commitments, borrowings or guarantees have been entered into.
B) whether sales of assets have occurred or are planned.
C) whether any unusual accounting adjustments are being contemplated.
D) the current status of items previously accounted for on the basis of preliminary or inconclusive data.