When reviewing subsequent events, the auditor should:
A) treat ICFR events separate from financial statement events.
B) review SEC correspondence with the client for evidence of any lapses in internal control.
C) inquire of management as to any lapses in internal control.
D) All of the above.

Question

Quizplus · Accepted Answer

When reviewing subsequent events, the auditor should treat ICFR and financial statement events as separate, review SEC correspondence for evidence of lapses in internal control, and inquire of management about any lapses in internal control. Therefore, all of the choices listed are the best options.

When Reviewing Subsequent Events, the Auditor Should