Which of the following procedures would an auditor ordinarily perform during the review of subsequent events?

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Which of the following procedures would an auditor ordinarily perform during the review of subsequent events?

A. An analysis of related party transactions for the discovery of possible irregularities.
B. A review of the cut-off bank statements for the period after the year-end.
C. An inquiry of the entity’s legal counsel concerning litigation.
D. An investigation of material weaknesses in internal control previously communicated to the entity.

Answer: An inquiry of the entity’s legal counsel concerning litigation.

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