【单选题】
The following scenario relates to questions 105 - 109 Humphries Co, your audit , operates a chain of food wholesalers across the country and its year end was 30 September 20X1. The final audit is nearly complete and it is proposed that the financial statements and auditor’s report will be signed on 13 December. Revenue for the year is $78 million and profit before taxation is $7.5 million. 105 Which of the following audit procedures would identify subsequent s occurring up to the date of the auditor’s report? (1) Enquire of management whether there have been any unusual accounting adjustments (2) Enquire of management whether there have been any issues of shares/debentures, or changes in business structure (3) Review management procedures for identifying subsequent s to ensure that such s are identified (4) Obtain written representation that all subsequent s requiring adjustment or disclosure have been adjusted or disclosed
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