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:

Cultural Barrier

Obstacles present in cross-cultural communication and understanding, which arise from differences in language, behavior, norms, and customs.

Religious Barrier

Factors within belief systems that can impede understanding, communication, or actions between individuals of different religions.

Physical Disabilities

Conditions that limit a person's physical functionality or mobility.

Deafness

A condition characterized by the partial or complete inability to hear sounds, varying in severity and potentially affecting one or both ears.