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B is corrent because auditors should make inquiries of officers and other executives having responsibility for financial and accounting matters, including inquiries on (1) matters including contingent liabilities existing at the date of the balance sheet, (2) whether there was any significant change in capital stock, long-term debt, or working capital, (3) current status of items in the financial statements, and (4) any unusual adustments
A is incorrect because inventory items for which title has passed to the company are included in the year-end inventory, not necessarily items ordered.
C is incorrect because the status of payroll checks being cashed is not ordinarily considered a subsequent event procedure.
D is incorrect because audit procedures relating to tax returns ordinarily relate to the year-end tax liability more than the occurrence of subsequent events.