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) Review changes in internal control during the period subsequent to the balance sheet date.

Question

Quizplus · Accepted Answer

Auditors typically review minutes, interim financials, and inquire about adjustments to identify significant events after year-end. Reviewing changes in internal control is not specifically aimed at identifying significant events for the period after year-end.

Which of the Following Is Not a Procedure That Auditors