Which of the following procedures should an auditor generally perform regarding subsequent events?
A. Compare the latest available interim financial statements issued after year-end with the financial statements being audited.
B. Send second requests to the entity's customers who failed to respond to initial accounts receivable confirmation requests.
C. Communicate material weaknesses in internal controls to those charged with governance.
D. Review the cutoff bank statements for several months after year-end.
Answer: Compare the latest available interim financial statements issued after year-end with the financial statements being audited.
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