Which One of the Following Is Not an Example of an Additional

Multiple Choice

Which one of the following is not an example of an additional procedure that typically relates to the discovery of subsequent events?

A) Partner review of all workpapers.
B) Reading interim financial statements and comparing them to the audited statements to note significant changes.
C) Reading the board of directors' minutes for all meetings during the year and after year-end through the end of field work.
D) Management inquiry.