Which of the following evidence gathering procedures will be performed by an auditor to confirm that financial reports are prepared on the basis of conditions existing at balance date?

Select one:

a. Comparing the financial report being reported on with those of previous period.

b. Confirming a sample of material accounts receivable established after year-end.

c. Investigating personnel changes in the accounting department occurring after year-end.

d. Enquiring as to whether any unusual adjustments were made after year-end.