Which of the following substantive procedures should auditors ordinarily perform regarding subsequent events?a. Compare the latest available interim financial statements with the financial statementsbeing audited.b. Send second requests to the client’s customers who failed to respond to initial accountsreceivable confirmation requests.c. Communicate material weaknesses in internal control to the client’s audit committee.d. Review the cutoff bank statements for several months after the date of the financialstatements.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Which of the following substantive procedures should auditors ordinarily perform regarding subsequent events?
a. Compare the latest available interim financial statements with the financial statements
being audited.
b. Send second requests to the client’s customers who failed to respond to initial accounts
receivable confirmation requests.
c. Communicate material weaknesses in internal control to the client’s audit committee.
d. Review the cutoff bank statements for several months after the date of the financial
statements.

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