Procedurused by an Auditor When Conducting a Subsequent Events Review

Multiple Choice

Procedurused by an auditor when conducting a subsequent events review include:

A) assessing continued compliance with borrowing limits and loan covenants.
B) enquiring of those charged with governance as to whether any subsequent events have occurred that may affect the financial statements.
C) reading minutes of the meetings of the board of directors.
D) all of the above.