Which of the Following Procedures Should the Search for Subsequent

Multiple Choice

Which of the following procedures should the search for subsequent events involve?

A) Gain an understanding of the procedures used by management to ensure that subsequent events are identified
B) Inquire of management about whether there had been any events that have occurred before the date of the financial statements that might affect the financial statements
C) Read the minutes of meetings of shareholders,directors,and management and inquire about matters discussed at such meetings for which minutes are not yet available
D) Read the interim financial records
E) Review the subsequent event expense account
F) both A and C
G) both B and D
H) both D and E