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Which of the Following Is not a Procedure That Auditors

Question 18

Multiple Choice

Which of the following is not a procedure that auditors typically perform to search for significant events during the period after year-end but prior to the audit report date?


A) Review minutes of board of directors' meeting.
B) Review the latest available interim financial statements.
C) Inquire about any unusual adjustments made subsequent to the balance sheet date.
D) Perform analytical procedures in the period subsequent to the balance sheet date.

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