25. Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events. a. Investigate changes in shareholders' equity occurring after year-end. b. Recompute a sample of large-dollar transactions occurring after year-end for arithmetic accuracy. c. Confirm bank accounts established after year-end. d. Inquire of the entity's solicitor concerning litigation, claims and assessments arising after year- end. CID? 26. When auditing contingent liabilities, which of the following procedures would be least effective? a. Reading the minutes of the board of directors. b. Reviewing the bank confirmation letter. c. Examining customer confirmation replies. d. Reviewing payments subsequent to the end of the financial year. B