Which of the Following Procedures Would an Auditor Ordinarily Perform

Which of the following procedures would an auditor ordinarily perform during the review of subsequent events?

A) An analysis of related-party transactions for the discovery of possible irregularities.
B) A review of the cut-off bank statements for the period after the year-end.
C) An enquiry of the client's solicitor concerning litigation.
D) An investigation of material weaknesses in internal accounting control previously communicated to the client.