Quize 3, Queston 10, First and second answer options are identical

Phil CPA is auditing Sarah’s Famous Barbeque. In response to Phil’s assessing the risks of material misstatement from accounting estimates, Phil is performing further audit procedures. Which of the following is not one of the three approaches that SAS No. 143 references should be performed:
• a. Obtaining audit evidence from events occurring up to the date of the auditor’s report
• a. Obtaining a