The auditor should examine subsequent realization of revenue such as dividends, interest,commission, etc to:­_____________?

(A) identify cases of unrecorded revenue   ()
(B) ensure proper disclosure in the balance sheet (X)
(C) recompute accrued income on the data of balance sheet (X)
(D) Any of these (X)

Answers: The auditor should examine subsequent realization of revenue such as dividends, interest,commission, etc to identify cases of unrecorded revenue.