Which of the following procedures would an auditor ordinarily perform during the review of subsequent events?
A. An analysis of related party transactions for the discovery of possible irregularities.
B. A review of the cut-off bank statements for the period after the year-end.
C. An inquiry of the client's legal counsel concerning litigation.
D. An investigation of material weaknesses in internal control previously communicated to the client.

C. An inquiry of the client's legal counsel concerning litigation.

Explanation:

A subsequent event is a term that describes the aftermath of a reporting period, with the financial statement yet to be made or readily available to be issued.

During this period, it is expected that auditor performs his role such that, appropriate or sufficient evidence are gathered, which will indicates that there is am assurance of all events are identified and truly accounted for in financial statements.

Among the roles of the auditor during this period or subsequent event, includes: Inquiring of the client's legal counsel concerning litigation.

the correct answer is modern american cars are not available due to trade restrictions.

trade between cuba and the united states have serious restrictions. the u.s. imposed an economic embargo on cuba, that among other things means that modern american cars are not available due to trade restrictions.

in response to some governmental actions of the authorities from cuba, president john f. kennedy proclaimed an embargo on trade between both countries in february 1962. the trade embargo remains active until this day and was implemented directly by the departments of commerce and the department of treasury.

in president trump’s administration, there is a national security presidential memorandum that "strengthens the policy of the u. s.", affecting trade with cuba.