Harvey,CPA Is Preparing an Audit Program for the Purpose of Ascertaining

question 78

Multiple Choice

Harvey,CPA is preparing an audit program for the purpose of ascertaining the occurrence of subsequent events that may require adjustment or disclosure essential to a fair presentation of the financial statements in conformity with generally accepted accounting principles.Which one of the following procedures would be least appropriate for this purpose?

• A) Confirm, as of the completion of fieldwork, accounts receivable that have increased significantly from the year-end date.
• B) Read the minutes of the board of directors.
• C) Inquire of management concerning events that may have occurred.
• D) Obtain a lawyer's letter as of the completion of fieldwork.

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Definitions:

Violence

Any behavior involving physical force intended to hurt, damage, or kill someone or something.

Culture Of Honor

A society that places high value on individual respect, strength, and virtue, and accepts and justifies violent action in response to threats to one’s honor.

Nonviolent Crime

Acts that do not involve the use of force or physical aggression against persons, typically including theft, fraud, and drug offenses.

Violent Crime

Criminal acts that involve force or threat of force, including murder, rape, and robbery.