Which of the following is not a procedure that auditors typically perform to search for significant events during the period after year-end but prior to the audit report date? A)Review minutes of board of directors' meeting. B)Review the latest available interim financial statements. C)Inquire about any unusual adjustments made subsequent to the balance sheet date. D)Perform analytical procedures in the period subsequent to the balance sheet date.

Question

Quizplus · Accepted Answer

Analytical procedures are typically performed as part of the planning and final review stages of an audit, rather than specifically to search for significant events in the period after year-end but prior to the audit report date. The other options (A, B, C) are direct methods to search for such events.

Which of the Following Is not a Procedure That Auditors