Which of the following is ordinarily performed last in the audit examination?
A) Securing a signed engagement letter from the client.
B) Performing tests of controls.
C) Performing a review for subsequent events.
D) Obtaining signed written representations.

Question

Quizplus · Accepted Answer

Obtaining signed written representations is usually performed at the end of the audit examination after sufficient audit evidence has been obtained. This provides an opportunity for management to confirm in writing the accuracy and completeness of the information provided during the audit.

Which of the Following Is Ordinarily Performed Last in the Audit