Which of the following procedures would auditors most likely perform to obtain evidence about the occurrence of subsequent events?
A. Confirming a sample of material accounts receivable established after year-end.
B. Comparing the financial statements being reported on with those of the prior period.
C. Reading minutes of meetings of owners, management, or those charged with governance held after the date of the financial statements.
D. Inquiring as to whether any unusual adjustments were made after year-end.
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