Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events?Multiple Choicea. Inquire management about transactions that occurred or were clarified by events happening after year end.b. Verify inventory pledged under loan agreements by confirming the details with financial institutions.c. Compare the financial statements being reported on with those of the prior year.d. Trace information from shipping documents to sales invoices and sales journal transactions.