Which of the following substantive procedures would auditors most likely perform to obtain evidence about the occurrence

Question:

Which of the following substantive procedures would auditors most likely perform to obtain evidence about the occurrence of subsequent events?
a. Recompute a sample of large- dollar transactions occurring after the date of the for arithmetic accuracy.
b. Investigate changes in shareholders’ equity occurring after the date of the
c. Send confirmations to vendors with whom the client normally does business but for which no balance in is noted.
d. Confirm bank accounts established after the date of the Financial Statements
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