Identify five audit procedures normally done as a part of the review for subsequent events D D D D D A. Obtain a letter of representation. B. Review internal revenue agent reports of income tax settlements. C. Inquire of management about any subsequent events. D. Perform cutoff and valuation tests of various balances and related transactions; e.g., sales cutoff tests. E. Examine a sample of insurance invoices and policies in force for comparison to the schedule. F. Examine minutes of meetings of board of directors and stockholders subsequent to the balance sheet date. G. Trace selected items from the payroll journal to employee time cards that have been approved by management H. Confirm used and unused balances of lines of credit. Mail loan confirmation requests to banks and other lending institutions to verify account balances. J. Review internal statements prepared subsequent to the balance sheet date