Which of the Following Procedures Should an Auditor Generally Perform

Multiple Choice

Which of the following procedures should an auditor generally perform regarding subsequent events?

A) Compare the latest available interim financial statements with the financial statements being audited.
B) Send second requests to the client's customers who failed to respond to initial accounts receivable confirmation requests.
C) Communicate material weaknesses in the internal control structure to those charged with governance.
D) Review the cut-off bank statements for several months after the year-end.