Which of the following would be appropriate matters to inquire about with management when identifying potential subsequent events?

I. Whether any substantial contingent liabilities or commitments existed at the date of the balance sheet being reported on or at the date of inquiry. II. Whether any unpaid fees due to the audit firm from the entity are expected to be paid before the issuance of the financial statements. III. Whether the board of directors or other governing body has approved the entitys operating budget for the upcoming year. IV. The current status of items, in the financial statements being reported on, that were accounted for on the basis of tentative, preliminary, or inconclusive data.

I and II

I and IV

II and III

III and IV