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) Confirming a sample of material accounts receivable established after year-end.
B) Comparing the financial statements being reported on with those of the prior period.
C) Investigating personnel changes in the accounting department occurring after year-end.
D) Inquiring as to whether any unusual adjustments were made after year-end.