Which of the Following Procedures Would an Auditor Most Likely

Which of the following procedures would an auditor most likely perform to obtain evidence about an entity's subsequent events?

A) Reconcile bank activity for the month after the balance sheet date with cash activity reflected in the accounting records.
B) Ask legal counsel about any developments relating to litigation, claims, or assessments against the company.
C) Review the treasurer's monthly reports on temporary investments owned, purchased, and sold.
D) Examine on a test basis the purchase invoices and receiving reports for several days after the inventory date.