Which one of the following is not an example of additional procedures that relate to the discovery of subsequent events?
A)Partner review of all workpapers.
B)Reading interim financial statements and comparing them to the audited statements to note significant changes.
C)Reading the board of directors' minutes for all meetings during the year and after year- end through the end of field work.
D)Management inquiry.

Question

Quizplus · Accepted Answer

Partner review of all workpapers is a standard procedure in audit engagements and does not specifically relate to the discovery of subsequent events. The other three choices are all additional procedures that relate to discovering subsequent events.

Which One of the Following Is Not an Example of Additional