I gave an answer to each of the situations, but I just need to know what procedures would be used to discover them

You are the auditor of South Face, a public company. South Face (the Company) manufactures and distributes ski and snowboard equipment worldwide through a network of independent distributors. You are conducting the audit for the year ended December 31, 2019. The following unrelated events occur and/or come to your attention after the balance sheet date but before the date of your opinion on the financial statements (February 28, 2020):

1. South Faces largest customer, Ratagonia, filed bankruptcy (due to deteriorating financial condition) in January 2020. South Face has a material accounts receivable balance due from Ratagonia as of December 31, 2019.

Adjust the December 31, 2019 financial statements.

Create a Doubtful debt provision for the amount of receivables.

2. The Company was so caught up in its own success that it forgot to accrue for bonuses earned by senior management during 2019 but payable in February 2020. The aggregate bonus amount was $920,000.

Adjust the December 31, 2019 financial statements.

Create a provision for the amount of bonus accrued.

3. There was an avalanche in Park City, Utah resulting in serious damage to the Companys main manufacturing plant on February 14, 2020. Even after insurance reimbursements, the Company expects to have material losses as a result of the avalanche. (Note: you do not need to discuss the adequacy of their insurance policy).

Disclose the information in a footnote to the December 31, 2019 financial statements but do not adjust the 2019 financial statements

Check if going concern is impaired.

4. An elderly long-time user of South Face equipment was paralyzed in a skiing accident on December 28, 2019. Her family files a lawsuit against the Company on February 21, 2020 alleging that her accident was related to an issue with her ski bindings. Ms. P Street, the Companys attorney, believes that a significant settlement is probable but the actual amount cannot yet be estimated. The financial statements for the year ended December 31, 2019 do not include an accrual for the pending settlement.

Disclose the information in a footnote to the December 31, 2019 financial statements but do not adjust the 2019 financial statements

Since the amount cannot be estimated but significant payment is probable, it has to be disclosed as a footnote to balance sheet.

5. South Face declared a cash dividend of $2.00/common share outstanding on December 27, 2019. The dividend is payable on February 3, 2020 to the common shareholders of record on the declaration date. No entries have been made in the accounting records in relation to this declaration. There were 425,210 common shares outstanding on December 27, 2019.

Adjust the December 31, 2019 financial statements.

Create a provision for the amount of dividend accrued.

6. The price of the Company stock increased from $35 per share on December 31, 2019 to $60 per share on March 1, 2020. Its a volatile market!

No action is required

Question: Describe what audit procedures you (the auditor) likely performed which resulted in your discovery of these subsequent events.