The auditor has concluded that a significant going concern uncertainty exists at audit client, PAW Pty Ltd. Which of the following procedures is least likely to provide useful evidence as to the ability of PAW Pty Ltd to continue as a going concern?

a. Reviewing events after reporting period ended to identify those that either mitigate or otherwise affect the entitys ability to continue as a going concern.

b. Reviewing the terms of loan agreements and determining whether any have been breached.

c. Analysing and discussing cash flow and profit forecasts with management.

d. Examining related party transactions to identify potential sources of finance.