試題詳解

8. Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events?
(A) Verify inventory pledged under loan agreements by confirming the details with financial institutions.
(B) Inquire about the current status of transactions that were recorded on the basis of preliminary data.
(C) Compare the financial statements being reported on with those of the prior year.
(D) Trace information from shipping documents to sales invoices and sales journal transactions.