In the auditors’ completion of the audit, which of the following is not a subsequent event procedure?

(a) Read available minutes of meetings of directors.

(b) Make enquiries with respect to the previously audited financial statements to establish whether new information has become available that might affect those statements.

(c) Read available interim financial statements.

(d) Discuss with officers the current status of items in the financial statements that were accounted for on the basis of inconclusive data.

Choose the best answer.