13. Which of the following procedures would an auditor generally not perform regarding subsequent events?

 1. Inspect inventory items that were ordered before the year end but arrived after the year end. 

 2. Test internal control activities that were previously reported to management as inadequate.

 3. Compare the latest available interim financial statements with the statements being audited. 

 4. Review the clients cutoff bank statements for several months after the year end. 

	A.	3, 4, and 1
	B.	1, 2, and 4
	C.	2, 3, and 4
	D.	1, 2 and 3