Which of the Following Procedures Would Auditors Most Likely Perform

question 112

Multiple Choice

Which of the following procedures would auditors most likely perform to obtain evidence about the occurrence of subsequent events?

• A) Confirming a sample of material accounts receivable established after year-end.
• B) Comparing the financial statements being reported on with those of the prior period.
• C) Reading minutes of meetings of owners, management, or those charged with governance held after the date of the financial statements.
• D) Inquiring as to whether any unusual adjustments were made after year-end.

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Definitions:

Skills Assessment

A process to determine the skills, abilities, and knowledge level of an individual, often used to identify training needs.

Management Skill

The ability to plan, organize, direct, and control individuals or groups of people to achieve specific goals.

Emotional Intelligence (EI)

The ability to understand, use, and manage one's own emotions in positive ways to relieve stress, communicate effectively, empathize with others, and overcome challenges.

Muller and Turner

Refers to researchers or authors known for their contribution to the fields of project management or organizational studies.