Q:

All of the following are typical audit procedures used to identify subsequent events except:

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All of the following are typical audit procedures used to identify subsequent events except:


  1. Inquiring of management as to their knowledge of subsequent events.
  2. Reading available interim financial statements from after year end.
  3. Reading board meeting minutes for meetings held after year end.
  4. Extending the search for unrecorded liabilities to the report date.

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