Which of the Following Procedures Would an Auditor Most Likely

Multiple Choice

Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events?

A) Recomputing a sample of large-dollar transactions occurring after year-end for arithmetic accuracy.
B) Investigating changes in stockholders' equity occurring after year-end.
C) Inquiring of the entity's legal counsel concerning litigation, claims, and assessments arising after yearend.
D) Confirming bank accounts established after year-end.