Which one of the following auditing procedures is ordinarily performed last?
A) Testing of the purchasing function
B) Reading of the minutes of the directors' meetings
C) Confirming accounts payable
D) Obtaining a management representation letter

Question

Quizplus · Accepted Answer

Obtaining a management representation letter is typically the last auditing procedure as it involves obtaining a final statement from management that all information provided to the auditor is accurate and complete. This provides a final confirmation of the audit findings and conclusions.

Which One of the Following Auditing Procedures Is Ordinarily Performed