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) Determine whether inventory ordered before the year-end was included in the physical count.
B) Inquire about payroll checks that were recorded before year-end but cashed after year-end.
C) Investigate changes in capital stock recorded after year-end.
D) Review tax returns prepared by management after year-end.