Which one of the following steps is NOT performed at the completion phase of an audit?
A) Review for contingent liabilities
B) Review for subsequent events
C) Final review of the auditor's working papers
D) Final adjustments to the audit program

Question

Quizplus · Accepted Answer

Final adjustments to the audit program are typically made during the planning and fieldwork phases of the audit, not during the completion phase. The completion phase involves reviewing for contingencies and subsequent events, as well as a final review of working papers to ensure all necessary procedures have been performed and documented.

Which One of the Following Steps Is NOT Performed at the Completion