Harvey, CPA, Is Preparing an Audit Program for the Purpose

Multiple Choice

Harvey, CPA, is preparing an audit program for the purpose of ascertaining the occurrence of subsequent events that may require adjustment or disclosure essential to a fair presentation of the financial statements in conformity with generally accepted accounting principles. Which one of the following procedures would be least appropriate for this purpose?

A) Confirm, as of the completion of fieldwork, accounts receivable that have increased significantly from the year-end date.
B) Read the minutes of the board of directors.
C) Inquire of management concerning events that may have occurred.
D) Ask legal counsel about any developments relating to litigation, claims, or assessments against the company.