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

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

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.

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