As the audit of Wine Flights, a wine tanting company, was being completed, Paloma, the audit manager, performed various procedures to identify and comider proper accounting for events occurring ather the balance sheet date. Paloma lilely performed each of the fortowing procedures except:
Read the lutest avalubile interim fauridal statements.
Contacted the predecemer audies regarding lifegation in the prior year.
Read available minutes of meetings of stockholders, directors, and appropriate committees.