Which of the Following Procedures Would an Auditor Ordinarily Perform

Multiple Choice

Which of the following procedures would an auditor ordinarily perform during the review of subsequent events?

A) An analysis of related party transactions for the discovery of possible irregularities.
B) A review of the cut-off bank statements for the period after the year-end.
C) An inquiry of the entity's legal counsel concerning litigation.
D) An investigation of material weaknesses in internal control previously communicated to the entity.