Which procedures is an auditor least

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Problem 1: Which of the following procedures is an auditor LEAST likely to undertake in determining whether or not a material uncertainty related to going concern exists for a client?

a) Reviewing the terms of the client's loan agreements and assessing if any have been breached.
b) Analysing and discussing with management the entity's cash flow, profits and relevant forecasts.
c) Obtaining and reviewing reports of pending regulatory actions.
d) Making enquiries of the company's suppliers to assess the pattern of settlement of the company's payables.

Reference no: EM132690823

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