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| An auditor should be aware of subsequent events that provide evidence concerning conditions that did not exist at year-end but arose after year-end. These events may be important to the auditor because they may A. Have been recorded based on year-end tests for asset obsolescence. B. Require adjustments to the financial statements as of the year-end. C. Require disclosure to keep the financial statements from being misleading. D. Have been recorded based on preliminary accounting estimates. |