Question: Harvey, CPA, is preparing an audit plan to determine the occurrence of subsequent events that may require adjustment or disclosure essential to a fair presentation of the financial statements in accordance with U.S. GAAP. Which one of the following procedures is least appropriate for this purpose? Confirm as of the date of the auditor's report accounts receivable that have increased significantly from the year-end date. Read the minutes of the meetings of the board of directors. Obtain a letter from legal counsel as of or near the date of the auditor's report. Inquire of management concerning events that may have occurred.