Which of the Following Procedures Would Auditors Most Likely Perform

Multiple Choice

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