Which of the following initial procedures do auditors perform before applying substantive procedures when auditing an account balance? (Select all that apply.)

- Check if appropriate and understandable terminology is used, as prescribed by the applicable financial reporting framework.

- Scan the transactions in the account for unusual items.

- Trace the beginning balance of the prepaid insurance account to the auditors working papers from the prior years audit.

Obtain a trial balance or other detailed report for the account.