Which of the following substantive procedures would auditors most likely perform to obtain evidence about the occurence of subsequent events?
A) Recompute a sample of large-dollar transactions occurring after year-end for arithmetic accuracy.
B) Investigate changes in shareholders' equity occuring after year-end.
C) Send confirmations to vendors with whom the client normally does business but for whom no balance in accounts payable is noted.
D) Confirm bank accounts established after year-end.