Choice "A" is correct. In auditing contingent liabilities, an auditor would want to review the minutes of meetings of stockholders, board of directors, and other executive committees in order to find out about communication that may have been transmitted on such issues.
Choice "b" is incorrect. This step will not likely help to determine if any contingent liabilities exist.
Choice "d" is incorrect. This step will not likely help to determine if any contingent liabilities exist.
Choice "c" is incorrect. This step will not likely help to determine if any contingent liabilities exist.
